Balance sheet items, is an easy to neglect problem in the accounting and reporting.
资产负债表日后事项，是会计核算与报告工作中容易疏忽的一个问题。
The factors to consider include balance sheet items, corporate management, business prospects and earnings outlook.
考察因素包括资产与负债表的项目、企业管理层、业务展望和盈利潜能。
Balance sheet items are the annual balance sheet date to the date the financial report is authorized between the need to adjust or explain the matter.
资产负债表日后事项是指年度资产负债表日至财务报告批准报出日之间发生的，需要调整或说明的事项。
So on balance sheet items for proper accounting treatment, accounting for improving the quality and ensure true and reliable financial information is of great significance.
因此对资产负债表日后事项进行正确的会计处理，对于提高会计核算质量和保证财务信息真实可靠具有十分重要的意义。
Although relatively short time is involved, it is the real part of the financial information. In view of this, the proper handling balance sheet items of great significance.
虽然涉及的时间比较短，但同样是企业真实财务信息的组成部分：鉴于此，恰当处理资产负债表日后事项，具有重要的意义。
I'm only going to cover the big line items in this balance sheet.
我的讨论只将会涉及这张资产负债表上较大的项目。
Costs as an expression of the value of other potential employment of means of production constitute the liability items in the social balance sheet.
成本，作为生产资料其他潜在使用方式的价值表现形式，构成了社会总资产负债表的负债项目。
Prepare balance sheet record and identify and reconcile all items therein.
准备资产负债表，确定和核对表中的所有科目。
Items of the balance sheet should be arranged according to the categories of assets, liabilities and owners' equity, and shall be shown item by item.
资产欠债表的项目，理卖按资产，欠债和一切者权益的种别，分项列示。
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
外币货币性项目，采用资产负债表日即期汇率折算。
The present way of displaying asset items in balance sheet does not directly serve the purpose, for creditors cannot directly learn how safe their claims are just through reading the statement.
但目前的列示格式无法直接实现该报表的目的，因为债权人通过对资产负债表的阅读，无法获知自己债权的安全程度。
The list often is arranged according to the items reported on the balance sheet, that is, with Cash at the beginning and Retained Earnings at the end.
排列顺序通常是按资产负债表的报告顺序进行，也就是说，现金排在最开始，留存收益排在最后。
Balance sheet is a public statement that shows the financial resources under the possession or control of a business firm. The asset items are usually arranged in terms of their liquidity.
资产负债表是反映公司拥有或控制经济资源状况的对外报表，其资产通常按照流动性的次序列示。
The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
Some other balance sheet and income statement items are supposed to be a fixed proportion of sales, such as COCS, SG&A expense, cash, inventory, depreciation, interest, tax and so on.
其他一些资产负债表和利润表项目都应该是销售，如COCS，SG&A费用，现金，存货，折旧，利息，税收等方面的固定比例。
Explain and compare the concepts of Fee-based business and Off-Balance-Sheet Items. And explain the specific types of business included in these two categories.
试说明并比较中间业务与表外业务的概念，同时说明这两类业务具体都包括哪些业务。
Explain and compare the concepts of Fee-based business and Off-Balance-Sheet Items. And explain the specific types of business included in these two categories.
试说明并比较中间业务与表外业务的概念，同时说明这两类业务具体都包括哪些业务。
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