| 1. | Usted p l for previous year
以前年度损益调整 |
| 2. | Less : prior year deficiency
弥补以前年度亏损 |
| 3. | Prior year income ustment
以前年度损益调整 |
| 4. | Enterprises income tax payers have the right to offset the loss in previous years with the gains in the current year
55企业所得税纳税人有将当年盈利弥补以前年度亏损的权利。 |
| 5. | The difference between annual revenues and annual expenditures may be made up by government bonds , borrowing or the surplus from the previous fiscal year
岁入、岁出之差短，以公债、赊借或以前年度岁计?馀拨补之。 |
| 6. | 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。 |
| 7. | Article 6 the term " annual revenues " shall refer to all revenues during a fiscal year , excluding debt raising and revenues from the surplus from the previous fiscal year
第6条称岁入者，谓一个会计年度之一切收入。但不包括债务之举借及以前年度岁计?馀之移用。 |
| 8. | Article 13 annual revenues and annual expenditures , raising of debt , use of the surplus from the previous fiscal year and debt repayment of the government shall all be compiled in the budget
第13条政府岁入与岁出、债务之举借与以前年度岁计?馀之移用及债务之偿还，均应编入其预算。 |
| 9. | I should do research , need downloads clinch a deal with what the year before last year spends valence ( all valence or closing quotation price ) data , had better be execl format , that ace gives directions
我要做研究，需要下载个股以前年度的成交价（均价或收盘价）数据，最好是execl格式的，那位高手指点一下。 |
| 10. | The auditing agency shall provide information related to the auditing of the budget implementation of the previous year , and suggestions for enhancement of financial efficiency and reduction of non - economic expenditures
三审计机关应供给审核以前年度预算执行之有关资料，及财务上增进效能与减少不经济支出之建议。 |
