Analyzing of the Effects of Profit and Loss on Foreign Exchange upon Accounting Statement;
外币折算损益对会计报表影响分析
The paper makes a comparative analysis of the relation between calculated depreciation and counted devaluation and recovery of fixed assets and studies the influences upon current profit and loss by depreciation of fixed assets with different depreciation methods.
该文通过对固定资产减值与固定资产折旧的比较分析,研究了计提折旧与计提固定资产减值及恢复之间的相互 关系及在不同折旧方法下固定资产减值对当期损益的影响,并对由此带来的财务后果提出了值得思考的问题。
The paper elaborates the definition and classification of non-monetary transactions, so it deepens the understanding of profit and loss ascription and also the understanding of financial reports disclosure.
本文通过对我国第十个具体会计准则———非货币性交易中非货币性资产概念认识入手 ,阐述了“非货币性交易”的定义、分类 ,进而加深对非货币性交易损益归属及报表披露的认识 ,对于更深入掌握新准则提供了一个思路。
Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur.
因汇率的差异而发生的汇兑损益，应以实现数为准，作为本年损益列帐。
Similarly, insurance premium paid for any part of the next financial year will not go to the expense in the income statement.
同样的，非属本会计年度的预付保险费不会出现于损益表中的费用项目。
consolidated income statement
合并损益表,综合损益表
gain(loss) from disposal of discontinued segments
停业部门损益—处分损益
Some companies prepare an income statement for management that highlights standard cost variances.
一些公司编制反映标准成本差异的损益表。
The policy wasn't meant to hurt the intersts of the ordinary people.
这一政策的本意并不是要损害老百姓的利益.
The Review of Quality Cost and Quality Earning Caculation Items;
对质量成本及质量损益核算内容的重新认识
Analysis of Co-Correlation Process Gain Loss by Using Noised Reference Signal
样本含噪情况下相关处理增益损失分析
Analyse von Gewinn-und Verlustnderung des deutschen Bankwesens seit Mitte der 90er Jahre;
90年代中期以来德国银行业损益变动分析
Wild fruits are the essence of plants, the constant taking of which will prolong your life.
天然野果，植物之宝，常饮本品，延年益寿。
To pide net income for the year in accordance with partnership agreement to share profits equally.
根据合伙协议平均分配本年度净收益。
costs expended on and revenue derived from transfers of technology during the year
年度技术转让成本和收益
This tonic jelly shows concern for your longevity.
延年益寿，本大补膏给您的关怀!
The yield on the benchmark 10-year US Treasury ended the month at 5.04%.
本月末基准10年期国债收益率为5.04%。
The Cost of Converse Diversion of Juvenile Court--Analysis of Benefit
少年法院逆向转处的成本——效益分析
The net profit, if any, may be written off on an average in light of a five-year period, or be used to make up the annual loss, the balance may be incorporated into the enterprise's clearing income.
如为净收益，可按照五年的期限平均转销，或者逐年弥补年度亏损，余额留待并入企业的清算收益。
If they cause especially serious damage to national interests, they shall be sentenced to not less than three years and not more than seven years in prison.
致使国家利益遭受特别重大损失的，处三年以上七年以下有期徒刑。
B: Well, the balance sheet and profit and loss statement for this past fiscal year should be ready soon.
嗯，去年财政年度的资产负债表和损益计算书马上就该做出来了。