(b) Adjustments which arise subsequent to the closing of an extrabudgetary account (e.g. a trust fund, reserve or special account) shall be debited or credited against miscellaneous income in that selfsame account.
(b) 预算外帐户(例如信托基金、储备金或特别帐户)结束后出现的调整数额，应记作同一帐户杂项收入的借项或贷项。