The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
Aclinic adjustment method is used instead of the conventional way, the arc trace is gained through rotation of the shell of the top roller bearing.
改进时摒弃了利用标准上罗拉轴承外壳旋转来获取圆弧划痕以供调整的方法，采用了平面直线调整法。
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