外币货币性项目，采用资产负债表日即期汇率折算。
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
企业应当在资产负债表日对持有意图和能力进行评价。
An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold.
在资产负债表日的现行成本与可变现净值两者中较低者。
B the lower of current cost at the balance sheet date and net realisable value.
或有事项会计应包括资产负债表日会计和期后时期会计。
Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet.
资产负债表日，应当将当期各项收入和费用结转至净资产。
The date of balance sheet shall carry forward the incomes and expenses of the current period into the net assets.
第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
Article 4 an enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.
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 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;
《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。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
自资产负债表日起一年内，交换其他资产或清偿负债的能力不受限制的现金或现金等价物。
It is cash or cash equivalent, which is subject to no limitation when it is used to exchange other assets or to pay off the liabilities as of the balance sheet date.
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.
确认的资产、负债和所有者权益，以及。资产负债表日所属期间的收入、费用等。进行调整。
For adjusting events, an enterprise should adjust the. amount of assets, liabilities and owners' equity...
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。
Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet.
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。
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.
第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。
Article 18 If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be put into the category of current liabilities.
当降低贷款标准后，随之而来的就是2008年9月15日莱曼兄弟的破产，这一事件使美联储的资产负债表增加了2倍。
The Fed’s balance sheet about doubled after lending standards were relaxed in the wake of the collapse of Lehman Brothers Holdings Inc. on Sept. 15, 2008.
1月14日，法国的credit Agricole银行表示将出售2.1%的股份给Suez公司来改善它的资产负债表。
On January 14th credit Agricole, a French bank, said it would sell its 2.1% stake in Suez, a utility, to help shore up its balance sheet.
为九月编写利润表/损益表。写九月30日的资产负债表。
Prepare an income statement for September and a balance sheet as of September 30.
我们审计了后附的贵公司2004年12月31日的资产负债表以及2004年度利润表和现金流量表。
We carried out the audit work on the attached Balance Sheet of December 31, 2004 and Statements of Profit and Cash Flow of the year 2004 of your company.
我们审计了后附的贵公司2004年12月31日的资产负债表以及2004年度利润表和现金流量表。
We carried out the audit work on the attached Balance Sheet of December 31, 2004 and Statements of Profit and Cash Flow of the year 2004 of your company.
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