(b) Adjustments that arise subsequent to the closing of an extrabudgetary account (i.e., a trust fund, special account, project, etc.) shall be debited or credited against miscellaneous income in that selfsame account.
(b) 预算外账户(即信托基金、特别账户、项目等)关闭后出现的调整数额，应记作同一账户杂项收入的支出或收入。