银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
各种递延资产的未摊销余额应当在会计报表中列示。
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
资产负债表，也是我们所知的财务状况报表，基本上告诉了你公司有多少钱(即资产)和欠多少钱(即债务)。
The balance sheet, also known as the statement of financial condition, basically tells you how much a company owns (its assets), and how much it owes (its liabilities).
资产负债表可以让投资者快速了解公司从有财务报表之日起的运营状况。
The balance sheet provides investors with a snapshot of a company's health as of the date provided on the financial statement.
在六大会计要素中，资产是最重要的会计要素之一，与资产相关的会计信息是财务报表使用者关注的重要信息。
In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.
最后结合资产负债表和利润表对整个报表体系进行完整分析。
At last, the report is analysed comprehensively combining the balance sheet and profit statement.
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.
资产负债表是指反映企业在某一特定日期的财务状况的会计报表。
A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
银行经主管机关规定应编制合并报表时，其合并后之自有资本与风险性资产之比率，亦同。
For Banks which are required by the Competent Authority to produce consolidated financial statements, such ratio between equity capital and risk assets shall also be met on such consolidated basis.
会计报表应当包括资产负债表、利润表、现金流量表及相关附表。
The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.
财务报表表明该企业拥有的资产情况和欠债权人或股东的债务情况。
It shows what the business owns and what it owes to its creditors or its owners.
期中财务报表中包含的资产负债表正确反映了截止报表日期时本公司及其子公司的未偿还债务。
The balance sheet included in the Interim Financial Statements accurately reflects the outstanding Indebtedness of the Company and its Subsidiaries as of the date thereof.
财务报表应该包括很多历史经营阶段及项目运营阶段的资产负债表、损益表和现金流量表。
The financial statement should include a balance sheet, income statement, and cash flow statement for many historical period of operation as well as for the period of projected operation.
在这样的两个报表中，必须把那些现金以外的一切资产与负债以估计的货币额表现出来。
In such statements it is necessary to enter the estimated money equivalent of all assets and liabilities other than cash.
资产负债表日后事项要求包括能让使用者充分理解该报表的其它准备信息。
Events after the Balance Sheet Date requires the provision of additional information in order to facilitate such an understanding.
分析了顾客资产加入到传统会计核算中对财务报表的影响。
The influence on financial statement when customer asset was added to traditional account is expatiated.
显示母公司及其下属公司的所有资产、负债、以及帐户情况的财务报表。
A financial statement that shows all the assets, liabilities, and operating accounts of a parent company and its subsidiaries.
这两类消费者可以分别称为“收入报表型”消费者和“资产负债表型”消费者。
S. to the growing chasm between two types of consumers: 'Income Statement' consumers and 'Balance Sheet' consumers.
一个报告实体呈报：合并了自身的及其控制的实体的资产，负债，收入，费用和现金流的财务报表。
A reporting entity presents financial statements that consolidate its assets, liabilities, equity, income, expenses and cash flows with those of the entities that it controls.
资产负债表是一张静态报表，反映了该报表截止时间时公司的资金来源及分布情况。
Balance sheet is a static report, which shows the resources and distribution of the company's fund.
资产负债表列出了公司资产和负债的财务报表，能显示一个公司的经营状况和财务状况。
The balance sheet lists the quarterly statement containing the capital and debt of a company, and it shows the operation state and financial state of a company.
资产负债表列出了公司资产和负债的财务报表，能显示一个公司的经营状况和财务状况。
The balance sheet lists the quarterly statement containing the capital and debt of a company, and it shows the operation state and financial state of a company.
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