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,而未最后决定的,应当将分配方案在会计报表附注中说明。
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.
如果你遇到这种情况,可以参考财务报表的附注以取得其是如何确认收入的信息。
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.
这应包括介绍,信息披露,确认和计量问题的关键在财务报表中的财务报表附注中说明。
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.
如确有必要变更,应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响,在财务报告中加以说明。
The notes on pages 14 to 34 form part of these financial statements.
第14至34页的附注亦为这些财务报表的部分。
Users of financial statements should pay close attention to the notes disclosing loss contingencies.
财务报表的使用者应特别注意注释中揭示的或有损失。
Article 3 The present provisions are general provisions on notes to financial statements.
第三条本规定是对财务报表附注的一般规定。
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.
第二条公司应按照《企业会计准则》和本规定的要求,编制和披露财务报表附注。
The notes on pages 96 to 108 form part of these financial statements.
第96至第108页的附注属本财务报表的一部分。
The notes on pages 96 to 108 form part of these financial statements.
第96至第108页的附注属本财务报表的一部分。
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