prior-period adjustment 中文意思是什麼
prior-period adjustment
解釋
前期調整- prior : n 普賴爾〈姓氏〉。adj 1 〈用作前置定[修飾]語〉在前的；優先的。2 〈與 to 連用〉在…之前 （opp post ...
- period : n 1 時代；期；時期；期間；階段。2 〈the period〉現代，當代。3 周期；【地質學；地理學】紀。4 終結...
- adjustment : n. 1. 調整；調節（裝置）；校正。2. 調節。3. （賠償損失的）清算。
-
The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated
調帳分類為借記或貸記以前年度損益調整，同時貸記或借記錯記的資產或負債帳戶。 -
The prior - period adjustment appears on the corporation ' s statement of retained earnings to indicate to read ? ers the amount and the nature of the change in the retained earn ? ings balance
前期調整列示在公司的資產負債表中，以提醒報表使用者注意留存收益余額變化的性質和數量。 -
The adoption of ssap 35 had no effect on the results for the current or prior periods. accordingly, no prior period adjustment was required
由於采納此準則對本年度或過往年度的財務結果並沒有影響，因此無須就此作出調整。 -
Accordingly, no prior period adjustment is required
因此，毋須作出過往期間調整。
分享友人