以下为句子列表：
英文: 2006 the Ministry of Finance issued a new Enterprise Accounting Standards No. 18 -- income tax,discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax
中文: 2006财政部新发布的《企业会计准则第18号——所得税》，摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法，规定采用资产负债表债务法进行所得税的会计核算，从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。
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英文: 7 The finance department of the Company shall prepare the balance sheet and the profit and loss statement for the preceding financial year during the first [3] months of each financial year, and submit the same to the Board for adoption after they have be
中文: 7公司财务部门应在每一个财务年度前[三(3)]个月编制上一个财务年度的资产负债表和损益表，经一中国注册会计师复核、审查并签字后，提交董事会通过。
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英文: Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income.
中文: 摊销资产有效地把资产价值或正被冲销的那部分价值从资产负债表上转移到损益表上从而减少了应纳税收入。
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英文: An enterprise as a legal person shall submit its annual check-up report, its balance sheet or statement of assets and liabilities to the registration authority at the time it prescribes.
中文: 企业法人应当按照登记主管机关规定的时间提交年检报告书、资金平衡表或者资产负债表。
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英文: Any portion of long term investments to be realized or recover-able within one year from the balance sheet date shall be sepa-rately disclosed under current assets in the balance sheet.
中文: 对于自年度资产负债表日起一年内即将收回的长期投资，应当在年度资产负债表流动资产类下单列项目显示。
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