restatement

柯林斯词典

1. N-COUNT A restatement of something that has been said or written is another statement that repeats it, usually in a slightly different form. 重申; 再次声明[正式] [usu N 'of' n]
I hope this book is not yet another restatement of the prevailing wisdom. 我希望这本书不会又是重复一些流行的至理名言。
2. N-COUNT A company's restatement of its earnings or financial results is the act of officially restating them, for example because they have changed. (公司对收益或财务的)重述
The amounts of cash involved are too small to require a restatement of earnings. 因所涉及现金数额太小，不能要求收益重述。