财政部指定的重点合营企业的年度会计报表，应同时抄报财政部一份。
A copy of the annual accounting statement for key joint enterprises designated by the Ministry of Finance shall, at the same time, be submitted to the Ministry of Finance.
外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。
A foreign-capital enterprise shall prepare annual accounting statements and liquidation accounting statements in accordance with the provisions of Chinese financial and tax authorities.
批准年度财务预算，财务报告和会计报表；
ratifying fiscal budget, fiscal report and accounting statement;
负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。
Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.
上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。
The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.
2004年度的会计报表仍按现行会计制度编制。
The financial statements for year 2004 are prepared according to the existing accounting regulations.
2004年度的会计报表仍按现行会计制度编制。
The financial statements for year 2004 are prepared according to the existing accounting regulations.
应用推荐