balance sheet item 中文意思是什麼
balance sheet item
解釋
資產付債表科目-
Vertical analysis shows the relationship of each item in a finan ? cial statement to its total assets on the balance sheet and net sales on the income statement
縱向分析揭示了財務報表各項與整體的關系。這里的整體指資產負債表的總資產和損益表的凈銷售收入。 -
If the hedged item is an asset within the re - pricing period, it shall be presented as a separate item under the assets item ( presenting behind the financial assets ) of the balance sheet, and shall be written off after the termination of recognition
(二)被套期項目在重新定價期間內是負債的,在資產負債表中負債項下單列項目反映(列在金融負債后) ,待終止確認時轉銷。 -
If the hedged item is a liability within the re - pricing period, it shall be presented as a separate item under the liabilities item ( presenting behind the financial liabilities ) of the balance sheet, and shall be written off after the termination of recognition
(二)被套期項目在重新定價期間內是負債的,在資產負債表中負債項下單列項目反映(列在金融負債后) ,待終止確認時轉銷。 -
Item of the balance sheet should be grouped according to the categories of assets, liabilities and owners ' equity, and shal be shown item by item
資產負債表的項目,應當按資產、負債和所有者權益的類別分項列示。 -
Off - balance - sheet item
資產負債表外的項目 -
On - balance - sheet item
資產負債表內的項目
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