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; 再次聲明[正式] [usu N 'of' n]
I hope this book is not yet another restatement of the prevailing wisdom. 我希望這本書不會又是重複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. (公司對收益或財務的)重述
The amounts of cash involved are too small to require a restatement of earnings. 因所涉及現金數額太小，不能要求收益重述。