资产负债表日 meaning in Chinese
balance sheet date
Examples
- 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。 - 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。 - 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。 - 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。 - 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。