Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= -2a^2+a \\ Q(x) &= -4a^3+3a^2 \\ \end{aligned} $$Step 2: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & & -2a^2 & a \\ \color{red}{ - } & -4a^3 & 3a^2 & \\ \hline \end{array} $$Step 3: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & & -2a^2 & a \\ \color{red}{ - } & 4a^3 & -3a^2 & \\ \hline \end{array} $$Step 4: Combine like terms (add each column):
$$ \begin{array}{lrrr} & & -2a^2 & a \\ \color{red}{ - } & 4a^3 & -3a^2 & \\ \hline & -4a^3 & a^2 & a \end{array} $$