An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
2
资产负债表显示会计期最后一天的公司财务状况,表明该企业拥有的资产情况和欠债权人或股东的债务情况。
The balance sheet shows the firm's condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners.
3
对销售实施截止测试,其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.