Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.

能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

youdao

A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.

财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。

youdao

Where changes are necessary, such changes shall generally be introduced at the beginning of a new accounting year and shall be disclosed in the notes to the accounts of that accounting year.

如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。

youdao

The General Accounting Office notes that its figures are probably understated since there is still no national system for collecting data on pesticide exposure among schoolchildren.

CNN: Children face danger in the schoolyard grass from pesticides

What's more, Apple can't pay that out to stockholders without taking a significant U.S. tax hit, notes Michelle Hanlon, a professor of accounting at MIT's Sloan School of Management.

WSJ: Upside: Apple Isn't the Only Company With a Cash Hoard

Finding yourself a member of a minority group in a foreign country can be character building, both professionally and personally, notes Gary Baker, the U.S. global mobility leader for the consulting and accounting firm PricewaterhouseCoopers, which has offices in 154 countries.

FORBES: Magazine Article