In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function.
我国现行的会计模式中，衍生金融工具会计信息的披露只能是表外的形式，缺乏约束力。
Balance sheet is a financial report form that reflects the total sum, formation and relation of the assets, debts, the owners' rights and interests of an enterprise on a certain date.
资产负债表是反映企业在某一特定日期资产、负债及所有者权益的总量、构成及相互关系的财务报表。
This is done so that the balance sheet reflects the substance of transactions rather than their legal form.
之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。
This is done so that the balance sheet reflects the substance of transactions rather than their legal form.
之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。
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