This article will discuss the contents of the previous year's profit and loss adjustment credit representative. Firstly, the concept of lender is introduced, and then the concept and significance of lender's last year's profit and loss adjustment are expounded. Finally, this paper draws the conclusion that the lender of the previous year's profit and loss adjustment represents an important report item in the financial statements, which reflects the income and expenditure of the enterprise in the previous year, thus helping the enterprise to better manage its finances.

1. Introduce borrowers and lenders.

2. Introduce the profit and loss adjustment of both borrowers and borrowers in previous years.

3. Importance of lenders and debits in previous year's profit and loss adjustment

4. Conclusion

What does the previous year's profit and loss adjustment lender represent?

In the financial statements, the borrower refers to a financial transaction in which one party pays a certain amount of money to the other party as a loan and records it in the financial statements. The borrower and lender in the financial statements record the income and expenditure of the enterprise in the previous year, which can help the enterprise to carry out financial management better.

Debit and credit for profit and loss adjustment in previous years refer to a special kind of debit and credit recorded in the report due to the profit and loss adjustment caused by income and expenditure in previous years. This kind of profit and loss adjustment can be the income and expenditure adjustment of previous years, or it can be the income and expenditure adjustment of previous years.

The significance of previous year's profit and loss adjustment is that it can help enterprises to better identify the income and expenditure of previous years, so as to better carry out financial management. It can help enterprises to better understand the income and expenditure of the previous year, so as to better analyze the financial situation of enterprises.

In short, the previous year's profit and loss adjustment lender represents an important report item in the financial statement, which reflects the income and expenditure of the enterprise in the previous year, thus helping the enterprise to better manage its finances.