追溯调整，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新的会计政策，并以此对相关项目进行调整。即，应当计算会计政策变更的累积影响数，并相应调整变更年度的期初留存收益以及会计报表的相关项目。
... retirement of stock 股票退股 retroactive adjustment 追溯调整 return①报酬，收益②纳税申报表，税单③退货 ...
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... 追溯检索法，逆检索法：retrospective search 追溯调整：retrospective adjustment 追加转拨：additional transfers ...
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... 重组 Restructuring 追溯调整 Retrospective adjustments 销售商品收入 Revenue from sales of goods ...
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... retroactive restatement 追溯重述 retroactive treatment 追溯调整 revenue 收入 ...
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追溯调整法和未来适用法的会计处理方法的核算。
The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports.
首次执行日之前可行权的股份支付，不应追溯调整。。
Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation.
如果在特别储备和专项储备结束陈述注销，所有的数据传回零，只有一种可能，这是追溯调整。
If the statements at the end of the special reserves and special reserves to write off and all the data back to zero, there is only one possible, it is retroactive adjustment.
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