• A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements.

    仅有利润分配方案而未最后决定应当将分配方案会计报表附注说明

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  • If you come across this scenario, try to find details in the notes to the financial statements that indicate how the company really earned its revenue.

    如果遇到这种情况可以参考财务报表附注以取得如何确认收入信息

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  • This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.

    包括介绍信息披露确认计量问题关键财务报表中的财务报表附注说明

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  • Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, should be reported in notes to the financial statements.

    确有必要变更应当变更的情况、变更的原因及其企业财务状况经营成果影响财务报告中加以说明

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  • The notes on pages 14 to 34 form part of these financial statements.

    第1434附注亦为这些财务报表部分

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  • Users of financial statements should pay close attention to the notes disclosing loss contingencies.

    财务报表使用者特别注意注释中揭示的或有损失

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  • Article 3 The present provisions are general provisions on notes to financial statements.

    第三规定财务报表附注一般规定。

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  • Article 2 the Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.

    第二公司按照企业会计准则规定要求编制披露财务报表附注

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  • The notes on pages 96 to 108 form part of these financial statements.

    第96至第108附注财务报表一部分。

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  • The notes on pages 96 to 108 form part of these financial statements.

    第96至第108附注财务报表一部分。

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