资产负债表日期

Article 45 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

资产负债表是指反映企业在某一特定日期的财务状况的会计报表。

Article 58 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。

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。

By then, though, the new business had a name, a provisional board, a recapitalised balance-sheet, and a due date for the demerger: the end of March.

但到去年6月份时，这块新业务已有了一个名称、一个临时董事会、一张经过重组的资产负债表以及分拆的截止日期（今年3月底）。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。