Generally prior period errors include calculation mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, consequences of fraud, inventory overage, fixed asset overage, etc.

• 前期差错通常包括计算错误、应用会计政策错误、疏忽或曲解事实以及舞弊产生的影响以及存货、固定资产盘盈等。