balance sheet date
英 [ˈbæləns ʃiːt deɪt]
美 [ˈbæləns ʃiːt deɪt]
结账日，资产负债表日期
双语例句
- This valuation is done at every balance sheet date, and the assets are "marked to market" to reflect the current valuation.
每次公布资产负债表时都会这样估值，同时按市场价格进行调整，以体现这些资产的当前价值。 - An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold.
企业应当在资产负债表日对持有意图和能力进行评价。 - Estimated uncollectible items at the balance sheet date;
结帐日无法收现项目估计数； - For large amount of accounts payable, items received in advance and other accounts payables over a period of one year, specify the reasons for not being paid or carried forward and state whether they shall be paid in the events subsequent to the balance sheet date.
账龄超过1年的大额应付账款、预收账款及其他应付款，应说明未偿还或未结转的原因，并在资产负债表日后事项中说明是否偿还。 - The balance sheet is a financial statement that shows the financial position of a business entity by summarizing the assets, liabilities, and owner's equity at a specific date, usually at the end of a month or a year.
资产负债表是通过汇总在某一特定时日，通常是月末或年末的资产、负债和业主权益，来反映企业财务状况的报表。 - Monetary assets and liabilities denominated in other currencies are translated into the respective functional currencies at the applicable rates of exchange in effect at the Balance sheet date.
以其它货币结算之货币资产及负债按于结算日之适用.率折算为有关之记账货币。 - Any fraud or error that is found in the financial statements after the balance sheet date.
资产负债表日后发现了财务报表舞弊或差错。 - On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.
资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。 - The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date.
上诉人的担保人担保书因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。 - This is also the amount of cash available for use as of July 3 and the amount reported on the balance sheet on that date.
这也是7月3日可用的现金数额和当日资产负债表上应列示的数额。 - A balance sheet shows at a specific date the financial position of the company.
资产负债表表明公司在某一特定日期的财务情况。 - It should be repaid at maturity within one year as of the balance sheet date;
自资产负债表日起一年内到期应予以清偿。 - The balance sheet lists all the assets, liabilities, and owner's equity of an entity as of a specific date, usually the end of a month or a year.
资产负债表反映企业在某一特定时点，通常是月末或年末的资产、负债及所有者权益。 - In the periodic inventory system, the amount of inventory at the balance sheet date is determined by counting and pricing the goods on hand.
在定期盘存制下，在资产负债表日的存货金额是通过对期末存货的清点和计价来确定的。 - 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。 - Events after balance sheet date;
结帐日后发生的事项； - However, a temporary investment in equity securities must be carried at the lower of its total cost or market value at the balance sheet date.
然而，权益证券（短期投资中为获得短期收益而持有的证券）方式的临时投资必须在资产负债表日以原成本和市场价格孰低的方式显示。 - Thus, the amount of retained earnings at any balance sheet date represents the accumulated earnings of the company since the date of incorporation, minus any losses, and minus all dividends.
因此，在任何一个资产负债表编表日，留存收益都代表从公司注册日开始累计的收益，减损失，再减股利之后的数额。 - Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet.
对于自年度资产负债表日起一年以上的应收款项，应当在年度资产负债表长期投资类下单列项目反映。 - When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date, it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly.
再保险分出人应当在资产负债表日调整原保险合同未到期责任准备金余额时，相应调整应收分保未到期责任准备金余额。 - At any balance sheet date, however, only a small portion of this total interest obligation represents a "liability".
然而，在每个资产负债表编表日，利息费用总额中只有一小部分代表当期“负债”。 - International Comparison of the Standard: Events Occurring after the Balance Sheet Date
资产负债表日后事项准则的国际比较 - Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet.
或有事项会计应包括资产负债表日会计和期后时期会计。