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.
每到这个时候商业银行都会削减借贷、囤积现金，以便增强资产负债表，改善年底的财务状况为下个财政年度作准备。
That's leading commercial Banks to cut back on lending and hoard cash in order to shore up their balance sheets and improve their financial picture going into the next fiscal year.
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