Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
资产负债表是指反映企业在某一特定日期的财务状况的会计报表。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
外币货币性项目，采用资产负债表日即期汇率折算。
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它是为被拿着而且用的资产因为这在资产负债表日期是资产的状态。
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它是为被拿着而且用的资产因为这在资产负债表日期是资产的状态。
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