企业应调整财务报表已确认数额来反映资产负债表日后非调整事项。
A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.
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.
如果它只是“可供出售”，就只按市价在财务报表上调整，其损失不必在损益表里加以确认。
If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.
企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.
一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。
Once all transactions have been analyzed, journalized , and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.
第五步：准备工作底稿财务报表直到所有调整分录编制完成才可以编制。
Step 5. prepare a Worksheet the financial statements cannot be prepared until all of the necessary adjusting entries have been formulated.
第五步：准备工作底稿财务报表直到所有调整分录编制完成才可以编制。
Step 5. prepare a Worksheet the financial statements cannot be prepared until all of the necessary adjusting entries have been formulated.
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