B the lower of current cost at the balance sheet date and net realisable value.
在资产负债表日的现行成本与可变现净值两者中较低者。
Dividends announced by the enterprise after the balance sheet date are a special case.
在资产负债表日后有企业宣布的红利是个特殊的例子。
A balance sheet shows at a specific date the financial position of the company.
资产负债表表明公司在某一特定日期的财务情况。
A balance sheet shows at a specific date the financial position of the company.
资产负债表表明公司在某一特定日期的财务情况。
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