卖出回购证券款,应按交易场所披露期末、期初数和到期约定回购金额。
As regards income from selling repurchase securities, it is required to make disclosure of the beginning balance, ending balance and the agreed repurchase price at maturity of each trading place.
取而代之的是在期末时,由企业盘点实存数,然后利用单位成本来确定出期末存货成本。
Instead, at the end of the period, the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory.
按应付款项类别(其他应付款、预收账款等)分别列示应付款项的期末数、期初数以及占总额的比例;
It is required to separately list the beginning balance, ending balance and proportion to total amount of payables according to their categories (like other payables and advance payments, etc. );
按应付款项类别(其他应付款、预收账款等)分别列示应付款项的期末数、期初数以及占总额的比例;
It is required to separately list the beginning balance, ending balance and proportion to total amount of payables according to their categories (like other payables and advance payments, etc. );
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