银行、保险公司和非银行金融机构的各项负债有特殊性的，按照其性质分类分项列示。
The specific liabilities of Banks, insurance companies and nonbank financial institutions, if any, shall be grouped and itemized according to their specific nature.
纵向分析揭示了财务报表各项与整体的关系。这里的整体指资产负债表的总资产和损益表的净销售收入。
Vertical analysis shows the relationship of each item in a financial statement to its total assets on the balance sheet and net sales on the income statement.
被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认。
The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately.
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.
第二十六条公司计算各项比率时，要扣除基金交易代收(代付)款项对资产、负债的影响。
Article 26 the Company shall deduct the impacts of money collected or paid for another in fund transactions on assets and liabilities when calculating various kinds of ratios.
第七十七条公司计算各项比率时，要扣除基金交易代收(代付)款项对资产、负债的影响。
Article 77 the Company shall deduct the impacts of money collected or paid for another as concerned in fund transactions on assets and liabilities When calculating various kinds of ratios.
合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。
In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount.
合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。
In the consolidated balance sheet, the assets and liabilities of the merged party shall be measured at their carrying amount.
负责执行总账主管安排的各项任务，包括总账凭证、资产负债调节对账表、期末结账的处理等；
Responsible for activities assigned by the General Accounting Lead including journal entries, reconciliations and period Close;
负责执行总账主管安排的各项任务，包括总账凭证、资产负债调节对账表、期末结账的处理等；
Responsible for activities assigned by the General Accounting Lead including journal entries, reconciliations and period Close;
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