| 1. | Article 24 the income tax expenses shall be presented separately in the profit statement
第二十四条所得税费用应当在利润表中单独列示。 |
| 2. | The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement
被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。 |
| 3. | The consolidated profit statement shall include the incomes , expenses and profits of the combining party incurred from the beginning of the current period to the combining date
合并利润表应当包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。 |
| 4. | Article 9 where a relationship between a parent company and a subsidiary company is formed due to a business combination , the parent company shall , on the combining date , prepare a consolidated balance sheet , a profit statement and a cash flow statement
第九条企业合并形成母子公司关系的，母公司应当编制合并日的合并资产负债表、合并利润表和合并现金流量表。 |
| 5. | Branches set up by a joint venture in foreign countries or in hong kong sar or macao sar shall their annual balance sheets and annual profit statements to the state administration of exchange control or its branches through the joint venture
合营企业在国外或者港澳地区设立的分支机构，其年度资产负债表和年度利润表，应当通过合营企业报送国家外汇管理局或者其分局。 |
| 6. | It shall restate the balance sheet items by adopting the general price index , restate the items of the profit statement by adopting the changes of the general price index , and then translate them at the spot exchange rate on the recent balance sheet date
对资产负债表项目运用一般物价指数予以重述，对利润表项目运用一般物价指数变动予以重述，再按照最近资产负债表日的即期汇率进行折算。 |
| 7. | The income and expense items in the profit statements shall be translated at the spot exchange rate of the transaction date , or at a spot exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date
（二）利润表中的收入和费用项目，采用交易发生日的即期汇率折算；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。 |
