Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement. 待摊费用应当按受益期分摊,未摊销余额在会计报表中应当单独列示。
Most companies have a Finance Department whose job is to keep track of all of the income and expenses and prepare the company profit and loss statement and balance sheet. 大多数公司都有财务部,他们的工作是记录所有的收入和支出以及准备公司的利润亏损表和资产负债表。
Depending on how revenues and expenses are presented, there are roughly two formats of the income statement. 损益表根据收入与费用的表现形式,大致分为两种格式。
Because of the existence of prepaid expenses such as prepaid rents, the operating expenses in the income statement does not match the amount of cash payments for operating expenses, the increase or decrease in prepaid expenses should be adjusted. 由于像预付租金这样的预付费用的存在,使得损益表上的营业费用与发生营业费用所支付的现金是不相等的,预付费用的增加额或减少额应该予以调整。
Expenses plan and also funds plan; Existing or anticipated enterprise statement of profit and loss and property debt table; Cash flow indicator. 用款计划及还款计划;现有或预期的企业损益表及资产负债表;现金流量表。
File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. 装订并保存所有月度财务结帐的传票,总账,分帐目,部门费用报告等。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
The difference between the revenues and the expenses is referred to as operating results which will be directly reflected in the item of net income in the statement of owner's equity at the end of that period. 收入与费用之间的差额为经营成果,它将直接反映在该期末业主权益表的净收益项目中。
One of the largest expenses that never appear on the income statement is the cost of meetings. 从来没有在财务损益表上面显示出来的最大一块费用就是会议成本。
Article24The income tax expenses shall be presented separately in the profit statement. 第二十四条所得税费用应当在利润表中单独列示。
The increase in interests payable should be subtracted from the interest expenses that appear on the income statement, and the decrease in interests payable should be added to interest expense. 应付利息的增加应该从损益表上显示的利息费用中减去,应付利息的减少则应该加上。
Second, as there are some short-term liabilities which result from accrued expenses, the figure of cash payments for operating expenses is different from that of operating expenses in the income statement. 其次,鉴于有一些累计费用导致的短期负债,也会使得损益表上的营业费用与发生营业费用支付的现金不相等。
The balance sheet elements include assets, liabilities and net worth, with operating table elements including revenues and expenses. The cash flow statement elements include the cash receipts, cash disbursements, and cash balances. 资产负债表要素包括资产、负债和净资产;运营表要素包括收入和费用;现金流量表要素包括现金收入、现金支出和现金余额。