| 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. | Good accounting knowledge in terms of profit and loss balance sheet and cash flows composition
在利润表和损益表以及现金流量表上有良好的会计知识。 |
| 3. | The financing data of profit reporting cannot reflect the truth , which cannot forecast things in the future
利润表上的财务数据已不能代表企业真实的财务状况，对未来的预测能力更是令人担忧。 |
| 4. | Income tax attributes charge kind course , in the report in profit watch . do not need to be in course of balance sheet business accounting
所得税属于费用类科目,在利润表中反映.不需要在资产负债表核算科目 |
| 5. | 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。 |
| 6. | However , it remains , to be tested empirically whether there are decision usefulness differences among cash flow statement , balance sheet and income statement
但是现金流量表、资产负债表和利润表的决策有用性是否毒在差异，还缺乏经验证据。 |
| 7. | The profit and loss account provides information about the financial performance of a business , which summaries the revenue and expenses of the business for an accounting period
定义：利润表又称为损益表，是反映企业在一定会计期间的经营成果的会计报表。 |
| 8. | The balance sheets show the financial position of the company at discrete points in time , and the income statements explain the changes that have taken place between those points
资产负债表显示企业某一断点的财务状况,利润表正是解释在这些断点之间发生了什么 |
| 9. | 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。 |
| 10. | Be no good of course , the company makes an enterprise want to have list of balance sheet , profit not only , return the attestation that must pass accountant intermediary orgnaization
当然不行，公司制企业不仅要有资产负债表、利润表，还必须经过会计中介机构的认证。 |
