《企业会计制度》规定：“调整增加以前年度收益或调整减少以前年度亏损的事项，及其调整减少的所得税，记入‘以前年度损益调整’科目的贷方；调整减少以前年度收益或调整增加以前年度亏损的事项，以及调整增加的所得税，记入‘以前年度损益调整’科目的借方。‘以前年度损益? The “Accounting System for Business Enterprises” stipulates that: "Adjustments to increase the previous year’s income or adjust to reduce losses in previous years, and the income tax adjusted to reduce, credited to ’prior years profit and loss adjustment’ credits; adjustment to reduce the previous annual income or adjust the increase before Annual losses, and adjustments to increase the income tax, credited to ’prior years profit and loss adjustment’ of the object debit.