Any fraud or error that is found in the financial statements after the balance sheet date.
资产负债表日后发现了财务报表舞弊或差错。
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 enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold.
企业应当在资产负债表日对持有意图和能力进行评价。
The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date.
资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项。
It is an asset for which the enterprise does not have an unconditional right to defer payment beyond a year after the balance sheet date.
企业无权自主地将清偿推迟至资产负债表日后一年以上。
Balance sheet items are the annual balance sheet date to the date the financial report is authorized between the need to adjust or explain the matter.
资产负债表日后事项是指年度资产负债表日至财务报告批准报出日之间发生的，需要调整或说明的事项。
Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet.
对于自年度资产负债表日起一年以上的应收款项，应当在年度资产负债表长期投资类下单列项目反映。
The term "non-adjusting event after the balance sheet date" refers to an event that is indicative of a condition that arose after the balance sheet date.
资产负债表日后非调整事项，是指表明资产负债表日后发生的情况的事项。
The nature and content of each important non-adjusting event after the balance sheet date, as well as its effect on the financial status and operating outcomes.
每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。
The carrying amounts of the assets and liabilities of the merged party on the balance sheet date of the prior accounting period as well as on the combination date;
被合并方的资产、负债在上一会计期间资产负债表日及合并日的账面价值；
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。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
The borrowings are classified as short-term borrowings if they need to be repaid within 12 months (12 months included) of the balance sheet date, and the others are classified as long-term borrowings.
于资产负债表日起12个月(含12个月)内偿还的借款为短期借款，其余借款为长期借款。
The borrowings are classified as short-term borrowings if they need to be repaid within 12 months (12 months included) of the balance sheet date, and the others are classified as long-term borrowings.
于资产负债表日起12个月(含12个月)内偿还的借款为短期借款，其余借款为长期借款。
应用推荐