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1·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。

2·Dividends announced by the enterprise after the balance sheet date are a special case.

在资产负债表日后有企业宣布的红利是个特殊的例子。

3·Any fraud or error that is found in the financial statements after the balance sheet date.

资产负债表日后发现了财务报表舞弊或差错。

4·The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.

外币货币性项目，采用资产负债表日即期汇率折算。

5·An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold.

企业应当在资产负债表日对持有意图和能力进行评价。

6·Events after the Balance Sheet Date requires the provision of additional information in order to facilitate such an understanding.

资产负债表日后事项要求包括能让使用者充分理解该报表的其它准备信息。

7·The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date.

资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项。

8·It is an asset for which the enterprise does not have an unconditional right to defer payment beyond a year after the balance sheet date.

企业无权自主地将清偿推迟至资产负债表日后一年以上。

9·A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.

企业应调整财务报表已确认数额来反映资产负债表日后非调整事项。

10·Balance sheet items are the annual balance sheet date to the date the financial report is authorized between the need to adjust or explain the matter.

资产负债表日后事项是指年度资产负债表日至财务报告批准报出日之间发生的，需要调整或说明的事项。