current balance sheet
英 [ˈkʌrənt ˈbæləns ʃiːt]
美 [ˈkɜːrənt ˈbæləns ʃiːt]
当期资产负债表
双语例句
- Indeed, rather than serving as a shock absorber, their current approach to balance sheet management initially amplifies market overshoots.
实际上，它们当前的资产负债表管理方式最初放大了市场过度反应，而没有对冲击起到缓和的作用。 - Cash that is not available for paying current liabilities should be listed just below the current asset section of the balance sheet in a section entitled Investments and Funds.
不能用于偿付流动负债的现金被列示在资产负债表的流动资产项目之后的投资和基金项目。 - In applying the lower-of-cost-or-market rule, the total cost of the marketable equity securities is compared with its current market value, and the lower of these two amounts is used as the balance sheet valuation.
在采用成本与市价孰低规则时，将权益性证券的总成本与其现行市价比较，两者中较低的作为资产负债表中的价值。 - Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities.
因此应收账款被划分为流动资产，在资产负债表中仪排在现金和短期有价证券之后。 - 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。 - Last, on the basis of previous illustration, the writer analyzes the current situation in the use of income tax accounting treatment methods, and draws a conclusion that the balance sheet liability method is the most suitable method for us to use.
最后，在此基础上对我国企业所得税会计处理方法的现状进行了分析，提出了我国企业应采取资产负债表债务法进行所得税核算的结论。 - The discussion paper will be renamed the balance sheet for the statement of financial position, this is a fundamental change to the current balance sheet.
讨论稿将资产负债表更名为财务状况表，对现行资产负债表进行了根本性的变革。 - The current balance sheet presentation of information is not fully reflect the impact of various economic activities on enterprises past future, can not meet the needs of the users of financial statements.
现行资产负债表列报的信息不能充分反映各项经济活动对企业未来的影响，不能满足报表使用者的需求。