notes to financial statements

Due to theory analysis and construction of principle of disclosure of accounting information disclosure, this study shows that notes to the financial statements are important forms of ARO accounting information disclosure.

通过对资产弃置义务会计处理信息披露原则进行理论分析与构建，本文的研究表明，会计报表附注是资产弃置义务会计处理信息披露的重要形式。

Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms, the notes to the financial statements can also be full disclosure of deferred tax movements.

证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。

The government financial report consists of government financial statements and the notes to financial statements, produced by the government financial and accounting system.

政府财务报告由政府财务报表和财务报告附注构成，由政府财务会计系统产生。

Article 3 The present Provisions are general provisions notes to financial statements.

第三条本规定是对财务报表附注的一般规定.

Part one discuses the analysis of foot notes to financial statements.

第六部分，其他财务报告分析。

Commitments that are material in amount should be disclosed in notes to the financial statements.

金额较大的承付款项应在财务报表的附注中揭示。

Meanwhile, the related information should be presented and disclosed in the financial statements and the notes to them fully and completely, to help the users of financial reports to understand the unrealized gains and losses recognized and their implication to current financial performance.

同时，在财务报表内和报表附注中充分、完整地披露相关的信息，以利于财务报告使用者正确理解所确认的未实现的利得和损失及其对当期财务业绩的影响。

The financial statement includes basic financial statement, notes to financial statements and its attachments.

其中，财务报表又分为基本财务报表、财务报表附注和财务报表附表三部分。

Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements.

融资租入的固定资产应当比照自有固定资产核算，并在会计报表附注中说明。