• Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet.

    对于年度资产负债表起一年以上的应收款项,应当年度资产负债表长期投资类单列项目反映。

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  • Events after the Balance Sheet Date requires the provision of additional information in order to facilitate such an understanding.

    资产负债表日后事项要求包括能让使用者充分理解报表其它准备信息

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  • The balance sheet included in the Interim Financial Statements accurately reflects the outstanding Indebtedness of the Company and its Subsidiaries as of the date thereof.

    期中财务报表包含资产负债表正确反映了截止报表日期时公司及其子公司偿还债务。

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  • A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.

    企业调整财务报表已确认数额反映资产负债表日后非调整事项

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  • The probable event of the date of the balance sheet respectively confirms in the balance sheet or reveals out the balance sheet.

    资产负债事项,仅对于企业因此而承担负债分别不同情况或确认表外披露

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  • An impairment loss is calculated and reported in the same way it is for assets held and used because this is the asset's status at the balance-sheet date.

    一个损害损失同样地被计算而且被拿着而且资产因为资产负债表日期资产状态

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  • Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."

    企业会计准则存货规定资产负债表,存货应当按照成本可变现净值孰计量

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  • Any fraud or error that is found in the financial statements after the balance sheet date.

    资产负债表日后发现财务报表舞弊差错

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  • Any fraud or error that is found in the financial statements after the balance sheet date.

    资产负债表日后发现财务报表舞弊差错

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