If the account classification in previous period is inconsistent with that of the current period, re-classification shall be required and an explanation shall be provided in the notes.

上期之科目分类，如与本期不一致时，应重新予以分类并附注说明之。

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If the account classification in previous period is inconsistent with that of the current period, re-classification shall be required and an explanation shall be provided in the notes.

上期之科目分类，如与本期不一致时，应重新予以分类并附注说明之。

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