전문 번역가, 번역 회사, 웹 페이지 및 자유롭게 사용할 수 있는 번역 저장소 등을 활용합니다.
5 artikla kassaperuste ( maksuperuste ) ekp : n kirjanpitojärjestelmässä liiketapahtumat kirjataan kassaeli maksuperustetta noudattaen .
in the context of this decision , this implies that unrealised gains are not recognised as income in the profit and loss account , but are transferred directly to a revaluation account . however , prudence does not allow the creation of hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account ;