查询词典 balance sheet date

The aging of accounts receivable, however, provides a more reliable estimate of uncollectible accounts because of the consideration given to the age and collectibility of specific accounts receivable at the balance sheet date.

但应收账款的账龄分析提供了对坏账的更为可靠的预估，因为它考虑了在资产负债表日各应收账款的账龄和可回收性。

The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 页共 122 页 ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

但是账龄分析表提供的估计结果更可靠，因为它考虑了在资产负债表上某些具体的应收账款的账龄及其收回的可能性。

The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 页共 122 页大家网会计英语论坛 bbs.topsage.com/index_111.html ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

按这种方法估计坏账准备比采用应收账款账龄分析法简单。但是账龄分析表提供的估计结果更可靠，因为它考虑了在资产负债表上某些具体的应收账款的账龄及其收回的可能性。

Article 20 The carrying amount of deferred income tax assets shall be reviewed at each balance sheet date.

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。

Article 2The term "event after the balance sheet date" refers to an event, either favorable or unfavorable, that occurs between the balance sheet date and the date when the financial statements are authorized for issuance.

第二条资产负债表日后事项，是指资产负债表日至财务报表批准报出日之间发生的有利或不利事项。

B the lower of current cost at the balance sheet date and net realisable value.

在资产负债表日的现行成本与可变现净值两者中较低者。

If the company tests the asset for recoverability at the balance-sheet date, it should do so on a held-and-- used basis.

如果公司在资产负债表日期为 recoverability 测试资产，它应该这么做在一之上拿着-和--使用过的基础。

If the residual value is not material, it is preferable to estimate it at zero to avoid unnecessary cost of determining fair value at each balance sheet date.

如果剩余价值并不大，最好是估计在零，以避免在每个资产负债表日的公允价值确定不必要的成本。

The following table details the remaining contractual maturities at the balance sheet date of the Group's and the Company's non-derivative financial liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on rates current at the balance sheet date) and the earliest date the Group and the Company can be required to pay.

下表详细列载于结算日本集团及本公司非衍生金融负债之剩余合约期限，该等期限乃根据合约未贴现现金流量（包括按合约利率计算或按结算日之即期利率计算之利息付款）以及本集团及本公司可能被要求付款之最早日期计算。

Article 8After the balance sheet date, the profits or dividends to be distributed and declared to be distributed upon deliberation and approval under the profit distribution plan of an enterprise shall not be recognized as a liability on the balance sheet date, but shall be separately disclosed in the notes.

第八条资产负债表日后，企业利润分配方案中拟分配的以及经审议批准宣告发放的股利或利润，不确认为资产负债表日负债，但应当在附注中单独披露。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。