1) the method of trace-back adjustment
追溯调整法
1.
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China,But there are some defects in the method.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理,但在现实中,自发性会计政策变更的会计处理暴露出许多不足之处。
2) retrospective adjustment
追溯调整
1.
The author thinks that the retrospective adjustment should not be used in accounting treatment, when cost method shifts to rights and interests method.
追加投资将长期股权投资成本法改为权益法核算不属于会计政策变更,不能采用追溯调整法进行会计处理,可采用未来适用法。
3) retroactive adjustment
追溯性调整
4) history traced back to adjustment
历史追溯调整
补充资料：农业调整法
见新政。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条