| 1. | The current ratio was 2 . 6 as at the balance sheet date
年结日之流动比率为2 . 6倍。 |
| 2. | The current ratio was 2 . 5 as at the balance sheet date , similar to the previous year s figure
结算日之流动比率为2 . 5 ，与上年度之水平相若。 |
| 3. | The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date
（一）外币货币性项目，采用资产负债表日即期汇率折算。 |
| 4. | Stocks consist of postage stamps and aerogrammes held in the stamp vaults at the headquarters at the balance sheet date
存货包括于结算日存于总部货仓的邮票及航空邮简。 |
| 5. | The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date
因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。 |
| 6. | Debt securities , equities and exchange fund bills and notes are valued in the accounts at market value at the balance sheet date
债务证券、股票以及外汇基金票据及债券均在资产负债表日期以?值入帐。 |
| 7. | Marketable securities include stock and debentures to be rea ? lized within one year from the balance sheet date and shall be accounted for at cost
有价证券包括准备在一年内变现的股票和债券，应当按照实际支付的款项登记入帐。 |
| 8. | No . this refers to all issued share capital of a limited company whether fully paid or partly paid as at the balance sheet date
不是。这是指于截至结帐日期止，一家有限公司的所有已发行股本不论是否已全数支付或只部分支付。 |
| 9. | Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the rates of exchange ruling at the balance sheet date
外币资产及负债的折算外币资产与负债按照资产负债表日期的汇率换算为港元。 |
| 10. | Amounts payable after one year from the balance sheet date shall be separately disclosed under long term liabilities in the balance sheet
对于自年度资产负债表日起一年以上的应付款项，应当在年度资产负债表长期负债类下单列项目反映。 |
