1.
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.
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。
2.
Article 88 A joint venture may not distribute profits until its losses from previous years have been made up.
第八十八条 以前年度的亏损未弥补前不得分配利润。
3.
Institutional Analysis on Present Disadvantage of Farmers Losing Land;
当前我国失地农民利益受损的制度分析
4.
correction of prior years' depreciation
以前年度折旧更正数
5.
correction of prior years' earnings
以前年度盈利更正数
6.
Analyse von Gewinn-und Verlustnderung des deutschen Bankwesens seit Mitte der 90er Jahre;
90年代中期以来德国银行业损益变动分析
7.
income(loss) from operations of discontinued segments
停业部门损益—停业前营业损益
8.
If they cause especially serious damage to national interests, they shall be sentenced to not less than three years and not more than seven years in prison.
致使国家利益遭受特别重大损失的，处三年以上七年以下有期徒刑。
9.
B: Well, the balance sheet and profit and loss statement for this past fiscal year should be ready soon.
嗯，去年财政年度的资产负债表和损益计算书马上就该做出来了。
10.
The gain or loss from the sale of the business must be divided among the partners in the agreed profit and loss sharing ratio before any cash is distributed to them.
在分配现金之前,出售企业的损益必须在合伙人之间以协议的损益分配比率进行分配。
11.
The net profit, if any, may be written off on an average in light of a five-year period, or be used to make up the annual loss, the balance may be incorporated into the enterprise's clearing income.
如为净收益，可按照五年的期限平均转销，或者逐年弥补年度亏损，余额留待并入企业的清算收益。
12.
Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur.
因汇率的差异而发生的汇兑损益，应以实现数为准，作为本年损益列帐。
13.
But from the point of view for the health benefit, the latter is no doubt better than the former.
而以有益健康的角度来看，后者无疑优于前者.
14.
Undistributed profits from previous years may be included in the current year's profits for distribution.
以前年度未分配的利润，可并入本年度利润分配。
15.
In 1988, the revenue gain is certain to be far below our 10% "equilibrium" figure.
可以确定的是1988年的保费成长一定会低于10%的损益两平点，
16.
Land Property Right Discrimination and Farmers Interest Impairment during Farmland Acquisition:a Case Study from Jiangsu Province;
土地征用中农民土地权益受损程度研究——以江苏省为例
17.
Losses incurred in a tax year by any enterprise with foreign investment may be made up by the income of the following tax year.
外商投资企业发生年度亏损,可以用下一纳税年度的所得弥补;
18.
Currently the estimated growth rate is about 1% each year.
目前估计以每年1%左右的速度递增。