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。
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。
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。
A financial accounting statement shall be composed of the accounting statement, notes to the accounting statement and explanations on financial conditions.
财务会计报告由会计报表、会计报表附注和财务情况说明书组成。
What is workable for now in changing the existing accounting confirmation and measurement frame system is the introduction of information disclosure in the off-statement notes.
改变现行的会计确认和计量框架体系，现在可行的是增加“表外附注”部分的披露信息。
Accounting for bonds payable closely parallels accounting for notes payable.
应付债券的核算与应付票据的核算很相似。
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.
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。
Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.
在新准则体系下，财务报告的组成内容由资产负债表、利润表、现金流量表、所有者权益变动表及附注组成。
Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.
在新准则体系下，财务报告的组成内容由资产负债表、利润表、现金流量表、所有者权益变动表及附注组成。
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