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。

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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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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。

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In this respect, when the original deed was made in 1986, amended in 1993 and replaced in 1997, two fundamental legal and accounting principles applied: that a profit and loss account was concerned with ordinary activities before taxation, and that only profits realised at the balance sheet date could lawfully be included in the profit and loss account.

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