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。

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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。

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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。

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You calculate cash flow from ops, roughly speaking, this way: add to net income any noncash charges (such as for depreciation or an allowance for future tax bills), then add favorable changes in such balance sheet items as accounts payable and accounts receivable.

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Not accounted for in these sovereign debt numbers is the banks' exposure to off-balance-sheet items, equities and commercial and residential loans in PIIGS countries.

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"Even with all the transparency in the world you have to be a genius to understand these statements, " referring to the near-impenetrable description of derivative contracts and other off-balance-sheet items included in the financial reports and footnotes filed by the banks and investment banks.

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