第二条公司应按照《企业会计准则》和本规定的要求，编制和披露财务报表附注。
Article 2 the Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
商誉的减值应当按照《企业会计准则第8号——资产减值》处理。
The impairment of business reputation shall be treated in compliance with Accounting Standards for Enterprises No. 8 - Asset impairment.
商誉的减值应当按照《企业会计准则第8号——资产减值》处理。
The impairment of business reputation shall be treated in compliance with Accounting Standards for Enterprises No. 8 - Asset impairment.
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