The balance is reported on interim balance sheets as a deferred item. 在中期资产负债表上其余额以递延项目列示。
Since this balance applies to the operations of the year just ended, it should not be carried over to the next year and reported as a deferred item on the balance sheet. 因为这个余额是缘于本年度的经营活动产生,故不应带入下一年度,并作为递延项目列示在资产负债表中。