| 单词 | Class of assets or liabilities |
| 释义 | 資產或債務類別 A category or group of assets or liabilities, which have a similar nature or similar function within a reporting entity. Classes of assets or liabilities are disclosed in the financial statements as a single item without supplementary dissection. Notes will normally be attached to provide breakdown of a single item. The balance sheet and profit and loss account of a company: Companies Ordinance (Cap 32) sch 10. See also Asset; Reporting entity. 某分類或組別的資產或債務，在某申報實體內具有相類似性質或功能。資產或債務類別通常於財政報告表上以單一項目形式披露，及沒有補充分析。通常會附帶註釋，將單一項目列出清單。有關公司的資產負債表及損益表：《公司條例》（第32章）附表10。另見 Asset; Reporting entity。 |
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