on-and-off balance sheet items 资产负债表内外项目
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
外币货币性项目，采用资产负债表日即期汇率折算。
The list often is arranged according to the items reported on the balance sheet, that is, with Cash at the beginning and Retained Earnings at the end.
排列顺序通常是按资产负债表的报告顺序进行，也就是说，现金排在最开始，留存收益排在最后。
So on balance sheet items for proper accounting treatment, accounting for improving the quality and ensure true and reliable financial information is of great significance.
因此对资产负债表日后事项进行正确的会计处理，对于提高会计核算质量和保证财务信息真实可靠具有十分重要的意义。
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