单词 | Balance sheet date |
释义 | 資產負債表日期 The date at which a balance sheet is prepared. The balance sheet is prepared ‘as at’ a certain date, as opposed to the profit and loss account which is prepared for a period of time ending on that date. See also Balance date; Balance sheet; Balance sheet disclosure. 擬備資產負債表的日期。資產負債表是以某特定日期為擬備的日期,有別於在某段時期內擬備而截至該日期為止的損益表。另見 Balance date; Balance sheet; Balance sheet disclosure。 |
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