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。
Listing 4 shows the XML output, which is in the format required for input into the accounting application (compare with Listing 1).
清单4显示了XML输出,其格式是输入到财务应用程序所要求的(与清单1对比)。
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