All other repairs and maintenance are expensed in the consolidated profit and loss account during the financial period in which they are incurred. 所有其他维修及保养费用均在其产生之财务期间内于综合损益表内支销。
Regarding the balance sheet and income statement referred to in Paragraph 1 above, a business may, depending on actual need, prepare detailed lists of accounts and cost statement. 第一项资产负债表及损益表,商业得视实际需要,另编各科目明细表及成本计算表。