资产负债表日

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。

Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet .

自资产负债表日起一年内到期应予以清偿。

It should be repaid at maturity within one year as of 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。

The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date .

或有事项会计应包括资产负债表日会计和期后时期会计。

Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet .

企业应当在资产负债表日对持有意图和能力进行评价。

An enterprise shall , on the balance sheet date , make an appraisal on its purpose of holding and ability to hold .

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。

In the periodic inventory system , the amount of inventory at the balance sheet date is determined by counting and pricing the goods on hand .

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。

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 .

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。

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 .

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。

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 .

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”。

At any balance sheet date , however , only a small portion of this total interest obligation represents a " liability " .

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。

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 .

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。

The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date .