The main aim of the refinements was to correct significant distortions arising out of an accounting practice of including interest earned on discount paper mainly us treasury bills in revaluation gains or losses 改进的主要目的是修正因会计方法而把贴现票据主要是美国国库券赚取的利息包括在重估收益或亏损内所引起的明显曲解情况。
