| 1. | The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date
（一）外币货币性项目，采用资产负债表日即期汇率折算。 |
| 2. | Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。 |
| 3. | The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date
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。 |
| 4. | Article 4 an enterprise shall , on the day of balance sheet , make a judgment on whether there is any sign of possible assets impairment
第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。 |
| 5. | Amounts payable after one year from the balance sheet date shall be separately disclosed under long term liabilities in the balance sheet
对于自年度资产负债表日起一年以上的应付款项，应当在年度资产负债表长期负债类下单列项目反映。 |
| 6. | Any portion of long term investments to be realized or recover ? able within one year from the balance sheet date shall be sepa ? rately disclosed under current assets in the balance sheet
对于自年度资产负债表日起一年内即将收回的长期投资，应当在年度资产负债表流动资产类下单列项目显示。 |
| 7. | 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。 |
| 8. | Article 13 an enterprise shall , on each balance sheet date and on each account date prior to the settlement of the relevant liabilities , re - measure the fair values of the liabilities and include the changes in the current profits and losses
第十三条企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值重新计量，其变动计入当期损益。 |
| 9. | Article 10 if an enterprise can , on the date of the balance sheet , reliably estimate the outcome of a transaction concerning the labor services it provides , it shall recognize the revenue from providing services employing the percentage - of - completion method
第十条企业在资产负债表日提供劳务交易的结果能够可靠估计的，应当采用完工百分比法确认提供劳务收入。 |
| 10. | Article 16 on the balance sheet day , the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law
第十六条资产负债表日，对于当期和以前期间形成的当期所得税负债（或资产） ，应当按照税法规定计算的预期应交纳（或返还）的所得税金额计量。 |
