... retention提留 retrospective application追溯性运用 return provisions对返还的规定 ...
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追溯调整法（Retrospective Application），是指对交易、其他事项和状况采用一项新的会计政策，使之如同该项政策一直在采用一样。
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·2,447,543篇论文数据，部分数据来源于NoteExpress
The rule against the retrospective application of laws is a basic tenet of most legal systems.
ECONOMIST: Not much to celebrate
Mr Gerasimidis said the defendant made a retrospective application to be acknowledged as the primary carer for the children but that was turned down.
BBC: Former lieutenant colonel on trial over school fees
The council says it will not decide what action to take until councillors have considered Mr Fidler's retrospective planning application.
BBC: Surrey farmer suffers blow in fight to keep 'castle'
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