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追溯调整期初数

English translation: retrospective adjustment

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08:29 Jul 8, 2008
Chinese to English translations [PRO]
Bus/Financial - Accounting
Chinese term or phrase: 追溯调整期初数
未分配利润
项目
调整前期初未分配利润
加:追溯调整期初数

谢谢!
Fan Gao
Australia
Local time: 16:08
English translation:retrospective adjustment
Explanation:
所谓追溯调整法,是指对某项交易或事项变更会计政策时,如同该交易或事项初次发生时就开始采用的会计政策,并以此对相关项目进行调整的方法。

Retrospective adjustment method:
www.academic.cengage.com/resource_uploads/downloads/0324300...

See also: http://209.85.175.104/search?q=cache:D_SHlZ433WAJ:www.cwu.ed...
Account for a change in accounting principle using the retrospective adjustment method
Selected response from:

Denyce Seow
Singapore
Local time: 14:08
Grading comment
thanks
4 KudoZ points were awarded for this answer

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Summary of answers provided
4Initial Amount of Retroactive Adjustment
Joy Xu
4retroactive adjustment
LoyalTrans
3retrospective adjustment
Denyce Seow


  

Answers


28 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Initial Amount of Retroactive Adjustment


Explanation:
追溯调整:Retroactive Adjustment
期初数:Initial Amount / Value

FYI :)


    Reference: http://dict.cnki.net/dict_result.aspx?searchword=%E8%BF%BD%E...
    Reference: http://zhidao.baidu.com/question/50043556.html
Joy Xu
Local time: 14:08
Works in field
Native speaker of: Native in ChineseChinese
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
retroactive adjustment


Explanation:
首先要搞清追溯调整期初数是什么意思,实际上它是指“追溯调整期初的数”,换言之,这个数字是用于调整期初值(调整前期初未分配利润)的一个数值,而并不是“追溯调整之前的期初数”。所以只需要retroactive adjustment即可。

相信asker翻译的是类似下面的报表。

调整前期初未分配利润
加:追溯调整期初数
“调整后期初未分配利润”

LoyalTrans
Local time: 14:08
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 12
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
追溯调整
retrospective adjustment


Explanation:
所谓追溯调整法,是指对某项交易或事项变更会计政策时,如同该交易或事项初次发生时就开始采用的会计政策,并以此对相关项目进行调整的方法。

Retrospective adjustment method:
www.academic.cengage.com/resource_uploads/downloads/0324300...

See also: http://209.85.175.104/search?q=cache:D_SHlZ433WAJ:www.cwu.ed...
Account for a change in accounting principle using the retrospective adjustment method

Denyce Seow
Singapore
Local time: 14:08
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 32
Grading comment
thanks
Login to enter a peer comment (or grade)




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