按照企业会计准则及《企业会计制度》的规定，“以前年度损益调整”科目核算企业本年度发生的调整以前年度损益的事项。企业在资产负债表日至财务报告批准报出日之间发生的调整事项及在这期间发现的报告年度会计差错、以前年度非重大会计差错，以及本期发现的与前期相关的重大 In accordance with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises, the “Adjustment of P & L for Previous Periods” account shall be used to account for the adjustment of profit or loss of previous years that occurred in the current year. The adjustment items occurred between the balance sheet date and the date of approval of the financial report and the accounting errors in the reporting period found during the period, the non-major accounting errors in previous years, and the material issues related to the previous period that were discovered in the current period