This is concerning a method/approach of bookkeeping (in this context) or auditing. The phrase "inverse approach" is originally employed for calculation and/or design, and it's suitable also to serve in this context in my eyes.

See following for more info.:

定期盘存制
平时不结算账面结存数量和金额,而是根据期末实地盘点的结果,确定存货账面结存数量和金额,并采用倒挤的方法计算本期销售或耗用的存货数量和金额。在这种方法下,财产清查的 在于确定存货期末结存的数量和金额。其计算公式是: 期末存货成本...
baike.baidu.com/view/449131.html

收入确认
注:在计算最后一年的合同收入和合同毛利应采用倒挤的方式处理,以避免出现误差。具体计算公式如下: 最后一年的合同收入=总收入-以前年度确认过的收入; 最后一年的合同毛利=总收入-合同实际总成本-以前年度累计已确认的毛利。 四...
baike.baidu.com/view/1509228.html

有限元逆算法与板料成形工艺的评价FE Inverse Approach and Evaluation ...依据理想形变理论,研究开发了冲压成形过程模拟的有限元逆算法,根据变形体的整体塑性功取相对极值的条件,导出了逆算法有限元方程.提出了求逆算法初始解以及求解与给定 ...
scholar.ilib.cn/A-zgjxgc200210006.html - 类似结果

The finite element inverse approach is an accurate and rapid method of ... The basic theories of inverse approach in sheet metal forming simulation are ...
http://duxidai.blogspot.com/2009/06/1-finite-inverse-approac...



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Note added at 5 jours (2009-07-09 12:12:06 GMT) Post-grading
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You are welcome, Albert!