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。

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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。

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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。

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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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That was the date of the last balance sheet Autonomy publicly disclosed before it was bought by HP in November 2011.

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As a result, I believe the large capex on health care information technology (here to date largely software) creates a very real risk of balance sheet squeeze which could seriously affect the viability of many hospitals.

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