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- The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date. 因担保形成的资产的账面价值,应当在资产负债表日进行减值测试。
- Taxation rates enacted or substantively enacted by the balance sheet date are used to determine deferred taxation. 递延税项按结算日当日制定或实质制定的税率计算。
- Dividends announced by the enterprise after the balance sheet date are a special case. 在资产负债表日后有企业宣布的红利是个特殊的例子。
- 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两种类型
- In the periodic inventory system, the amount of inventory at the balance sheet date is determined by counting and pricing the goods on hand. 在定期盘存制下,在资产负债表日的存货金额是通过对期末存货的清点和计价来确定的。
- Marketable securities include stock and debentures to be rea-lized within one year from the balance sheet date and shall be accounted for at cost. 有价证券包括准备在一年内变现的股票和债券,应当按照实际支付的款项登记入帐。
- Amounts payable after one year from the balance sheet date shall be separately disclosed under long term liabilities in the balance sheet. 对于自年度资产负债表日起一年以上的应付款项,应当在年度资产负债表长期负债类下单列项目反映。
- An adjustment will only be required if there is unrealized profit at the balance sheet date,i.e. inventories exist as a result of the trading. 如果有未实现利润的存在(比如:贸易的结果是有着库存货物的存在)那要求的将是这样的一个调整.
- Long term liabilities repayable within one year from the balance sheet date shall be separately disclosed under current liabilities in the balance sheet. 对于自年度资产负债表日起一年内即将到期的长期负债,应当在年度资产负债表流动负债类下单列项目反映。
- 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。
- At each balance sheet date, the net unrealised gains or losses arising from the changes in fair value of other investments are recognised in the profit and loss account. 于每个结算日,其他投资的公允值出现变动而产生的未变现收益或亏损净额,会于损益帐确认。
- Thus, the amount of retained earnings at any balance sheet date represents the accumulated earnings of the company since the date of incorporation, minus any losses, and minus all dividends. 因此,在任何一个资产负债表编表日,留存收益都代表从公司注册日开始累计的收益,减损失,再减股利之后的数额。
- When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date, it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly. 再保险分出人应当在资产负债表日调整原保险合同未到期责任准备金余额时,相应调整应收分保未到期责任准备金余额。
- Any portion of long term investments to be realized or recoverable within one year from the balance sheet date shall be separately disclosed under current assets in the balance sheet. 对于自年度资产负债表日起一年内即将收回的长期投资,应当在年度资产负债表流动资产类下单列项目反映。
- 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。
- Events after balance sheet date; 结帐日后发生的事项;
- Events after the balance sheet date 资产负债表日后事项
- Uncollectible items at the balance sheet date; 结帐日无法收现项目;
- events subsequent to balance sheet date 资产负债表日后事项
- The accountant prepare a balance sheet for the first half-year. 会计已准备好上半年的资产负债表。