财务报表附注是必要披露的一种重要途径。
The notes accompanying financial statements are an important means of making the necessary disclosures.
第三条本规定是对财务报表附注的一般规定。
Article 3 The present provisions are general provisions on notes to financial statements.
固定资产固定资产的变动详情载于综合财务报表附注15。
Fixed assets Details of the movements in fixed assets are set out in note 15 of the consolidated financial statements.
退休计划有关该等退休计划的摘要载于综合财务报表附注39。
Retirement schemes Particulars of the retirement schemes are set out in note 39 to the consolidated financial statements.
附属公司的主要业务及其他资料载于综合财务报表附注17 。
The principal activities and other particulars of the subsidiaries are set out in note 17 of the consolidated financial statements.
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.
此后一位顾问精算师已对负债进行了估算，估算结果见财务报表附注15和下文表3。
The liabilities have since then been estimated by a consulting actuary, as indicated in note 15 to the financial statements and table 3 below.
这应包括介绍，信息披露，确认和计量问题的关键在财务报表中的财务报表附注中说明。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
本公司员工福利计划详情列载于本年度报告按国际财务报告准则编制的财务报表附注34。
Details on employee welfare plans of the Company are set out in note 34 to the financial statements prepared in accordance with IFRS in this annual report.
文章从分析我国财务报告体系入手，指出了现行财务报告中存在的四个方面的问题以及财务报表附注的缺陷。
The paper analyses China's financial report system, and it points out four aspects of problems on current financial report and shortcomings in the remark of financial statement.
财务报表附注是企业财务报告不可或缺的重要组成部分，附注披露的信息具有附属性、解释性、补充性、建设性。
The financial statement annotations are indispensable components of enterprises' financial reports, with attached nature, explanation nature, supplementary nature and constructive nature.
通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。
Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.
它们不是企业的负债，但如果金额较大，它们应在财务报表的附注中揭示。
They are not liabilities, but, if material, they are disclosed in footnotes to the financial statements.
第14至34页的附注亦为这些财务报表的部分。
The notes on pages 14 to 34 form part of these financial statements.
第9 至20页之附注乃此等未经审核简明综合财务报表之组成部分。
The notes on pages 9 to 20 are integral parts of these unaudited condensed consolidated nancial statements.
如果你遇到这种情况，可以参考财务报表的附注以取得其是如何确认收入的信息。
If you come across this scenario, try to find details in the notes to the financial statements that indicate how the company really earned its revenue.
或有负债是一种潜在的负债，是难以预料的开支，根据或有负债的重要性或发生的饿概率，他可以在资产负债表上列示在其他的负债中，或在财务报表的附注中提示，或忽略不管。
They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence.
第96至第108页的附注属本财务报表的一部分。
The notes on pages 96 to 108 form part of these financial statements.
财务报表的外部使用者可以利用报表附注来帮助他们理解财务报表。
External users of financial statements can use the footnotes to the financial statements to help their understanding of financial statements.
财务报表的外部使用者可以利用报表附注来帮助他们理解财务报表。
External users of financial statements can use the footnotes to the financial statements to help their understanding of financial statements.
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