| 单词 | Balance sheet |
| 释义 | 資產負債表 A financial statement of a company that summarises the authorised share capital, issued share capital, assets and liabilities of the company at a given date. A company must give a true and fair view of the state of affairs of the company as at the end of its financial year: Companies Ordinance (Cap 32) s 123(1). A company’s balance sheet must comply with the requirements as set out in the Companies Ordinance (Cap 32) sch 10. For the information allowed to be given by notes on a balance sheet or by statements or reports annexed to a balance sheet: sch 10. It must be approved by the company’s board of directors and signed by two of the directors on behalf of the board: s 129B(1). There shall be attached to a company’s balance sheet a profit and loss account, an auditors’ report and a directors’ report: ss 129C, 129D. See also Accounting period; Accounting standards; Asset; Auditors’ report; Authorised share capital; Directors’ report; General purpose financial report; Issued share capital; Liability; Profit and loss account; True and fair view. 綜合公司於指定日期的法定股本，已發行股本，資產及法律責任的財務報表。公司須真實而公平地反映公司於其財政年度終結時的事務狀況：《公司條例》（第32章）第(123)(1)條。公司資產負債表必須符合《公司條例》（第32章） 附表10列明的要求。准予以資產負債表附註或資產負債表所附連的陳述書或報告形式披露的資料：附表10。資產負債表必須經公司董事局批准，並由其中兩名董事代表董事局簽署：第129B(1)條。公司的資產負債表應附錄損益表，核數師報告書及董事報告書：第129C及129D條。另見 Accounting period; Accounting standards; Asset; Auditors’ report; Authorised share capital; Directors’ report; General purpose financial report; Issued share capital; Liability; Profit and loss account; True and fair view。 |
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