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Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest （ownership） which is the residue of assets less liabilities.
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除了形成编制资产负债表的基础外，他们也是财务报表中用来计算所有者权益的两个因素，所有者权益是资产和负债的差额。 |
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Apart from getting guidelines on electricity and gas safety, we can take a look at energy conservation and Hong Kong energy end-use data etc. from Energy Efficiency.
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除了能电力及气体使用的安全指引，这个网页还载有节约能源和本港能源最终用途数据等资料。 |
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Apart from giving students the opportunity to master an additional language which may prove handy in future for career advancement, the objective of letting students take up a third language is to help foster better understanding between the different rac
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推行第三语文政策的目的，除了让学生多掌握一种语文知识，以便将来在社会上工作时多了一种谋生技能，也有助于多元种族社会的相互了解，促进各族之间对彼此文化的欣赏。 |
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Apart from giving us financial security, Amway allows us to carry on with our mission as nurses – to improve the health of others and deliver love and care.
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安利一方面给予我们生活上的保障，亦让我们得以贯彻及实践当医护人员的使命—帮助别人得到健康，同时传达一份爱、一份关怀。 |
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Apart from having unrestricted access to their men's wallets, 77 per cent of Chinese women said they can pretty much afford what they want without asking for money from their partners.
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除了可以随便用男人的钱，77％的中国女性说不向男人要钱，她们自己完全能负担想买的东西。 |
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Apart from her father's autocracy, the conservative and contradictory ideas of the people in Jefferson town and the dislocation of the times result in her distortion and death.
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父亲的专制，杰弗逊小镇的保守、矛盾，以及时代的错位造就了爱米莉的畸变以及死亡。 |
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Apart from his nose, he's quite good-looking.
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除了他的鼻子之外，哪儿都好看。 |
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Apart from hot food，we have sweet and sour food，light taste food and multi-flavoured food.
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除了辣菜以外，我们还有糖醋味、清淡味和怪味的莱。 |
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Apart from humans who like to eat bacteria by the bucketload (such as in yoghurt and cheese), there are millions of animals out there who also eat bacteria as part of their diet.
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除了喜欢大量地食用细菌(如酸乳酪和干酪里的细菌)的人类以外,其实还有数百万动物同样以细菌作为日常食物一部分。 |
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Apart from image building as The Evil Overlord, they hardly seem to have any purpose whatsoever.
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除了为黑魔王塑造形象以外，这种活动似乎找不到任何其它目的。 |
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Apart from instances of negation in which only bu may be used or in which bu is often used, the use of both bu and fu is closely related to verbal valence.
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除了只能用「不」和常用「不」来否定的情况之外，「不」和「弗」的使用跟动词的配价有很大关系。 |
