All other repairs and maintenance are expensed in the consolidated profit and loss account during the financial period in which they are incurred. 所有其他維修及保養費用均在其產(chǎn)生之財務(wù)期間內于綜合損益表內支銷(xiāo)。
Regarding the balance sheet and income statement referred to in Paragraph 1 above, a business may, depending on actual need, prepare detailed lists of accounts and cost statement. 第一項資產(chǎn)負債表及損益表，商業(yè)得視實(shí)際需要，另編各科目明細表及成本計算表。
