此会计政策的变更将增加公司的当期利润和合并股东权益。
This change would increase the Company's profit or loss in the current period and equity interests.
所有者权益账户的变更，例如贷款利息，收益分摊和提款账户。
Changes in Capital account, such as interest on loan, share of profit and Drawing, etc.
刑事诉讼中不利益禁止变更原则是维护被告人合法权益的重要原则，但在我国刑事诉讼立法中，简单的将不利益禁止变更原则等同于上诉不加刑。
The conflict between the important value of the principle of non-adding penalty in appealing and negative, makes the person always be in dispute state in theory and practice.
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