Such disclosure should reflect the effects of the reasonable and possible changes in the related variations on the balance sheet date on the profits and losses or the owner's equities of the current period.

该项披露应当反映资产负债表日相关风 险变量发生合理、可能的变动时，将对企业当期损益或所有者权益产生的影响。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans.

坏帐准备应当单独核算，并在资产负债表中作为应收款项或者放款项目的减项单独反 映。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.04.2011

the right of any person to be furnished with a copy of any such balance sheet, and

任何人获提供任何此等资产负债表的权利，及

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

Any use of handcuffs shall be recorded on the arrest/detention sheet by the officer causing them to be used.

安排使用手鋳的廉署人员，须将每次使用手鋳之事记录在逮捕/扣留纪录表内。

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

accounts and books to be kept by a registered society, and for the periodical publication of a balance sheet showing the assets and liabilities of a registered society;

注册合作社须备存的账目与簿册，及显示注册合作社资产与负债的资产负债表的定期发表；

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

Council representative to send complaint sheet when Council decides to submit matter to Tribunal Convenor

理事会决定将事宜呈交审裁组召集人时理事会代表须送交申诉书

http://www.legislation.gov.hk/eng/index.htm 10/10/2011

http://www.legislation.gov.hk/eng/index.htm 10/10/2011

in the case of the balance sheet, of the state of the captive insurer's affairs as at the end of its financial year;

如属资产负债表，该专属自保保险人在其财政年度终结时的事务状况是否已获真实和公正地反映；

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

Colored coating sheet with its annual yield no more than 100, 000 tons

10万吨/年及以下彩色涂层板卷项目

© 中国投资指南

http://www.fdi.gov.cn/index.htm 20.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 20.06.2011

However, in the case of any of the following circumstances, the post-offset net amount shall be recorded in the balance sheet:

但是，同时满足下列 条件的，应当以相互抵销后的净额在资产负债表内列示：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

in the case of the balance sheet, of the state of the insurer's affairs as at the end of its financial year;

如属资产负债表，该保险人在其财政年度终结时的事务状况是否已获真实和公正地反映；

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

Out of the envelope he took a half-sheet of foolscap paper folded into four.

他由信封里拿出了一页叠成四折的半张１３×１７英寸的信纸。

Conan Doyle, Arthur / The Hound of the Baskervilles柯南 道尔 / 巴斯克维尔猎犬

巴斯克维尔猎犬

柯南 道尔

The Hound of the Baskervilles

Conan Doyle, Arthur

© 1901, 1902 by A. Conan Doyle

The most terrifying possible consequence of global warming that has been identified is the “collapse” of the West Antarctic Ice Sheet, which rests on the sea bottom and protrudes a kilometer or two above sea level.

全球变暖最令人可怕的可能的结果被认为是南极洲西部冰原的“崩裂”，这些冰原从海底一直延伸到海平面 以上一到两公里高。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

GENERAL PROVISIONS AS TO BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

与资产负债表及损益表有关的一般条文

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011