The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.

会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。

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The method of error correction in accounting computerization system is also known as regret operation, which includes red-ink entry, instantaneous amendment and converse operation.

后悔性操作方法分别为红字冲销法、补充登记法、即时修订法和逆向操作法。

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Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.

第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。

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