Changes in accounting policies, if any, are disclosed appropriately in note 2.
进一步的资料在附注20和21中披露。
Additional information is disclosed in notes 20 and 21.
有关会计政策变更的情况,应当在附注中予以说明。
Changes in accounting policies should be disclosed in the notes.
大多数组织在附注中对非消耗性设备所作的披露符合《联合国系统会计准则》的规定。
The note disclosure on non-expendable property for most organizations was compliant with United Nations system accounting standards.
委员会还建议近东救济工程处在附注14"其他固定资产"中调整470万美元,以反映资产价值的差额。
The Board also recommended that UNRWA adjust note 14, Other fixed assets, by $4.7 million to reflect the differences in asset values.
在确定各类资产和负债的公允价值的过程中所采用的估值技术和输入值的相关信息在附注中披露。
Information about the valuation techniques and inputs used in determining the fair value of various assets andliabilities is disclosed in note 30.
儿基会对其他应收账款的信用和货币风险暴露在下文附注31中披露。
UNICEF' s exposure to credit andcurrency risks related to other receivables is disclosed in note 31 below.
贺卡及产品销售的成本在下文附注24中披露。
The cost of sales for greeting cards andproducts is disclosed in note 24 below.
儿基会与贸易和他应付账款有关的货币和流动性风险暴露在下文附注31中披露。
The exposure of UNICEF to currency and liquidity risk related to trade andother payables is disclosed in note 31 below.
非消耗性财产的价值记入备忘录账户,并在下文附注7中披露。
The value of non-expendable property is recorded in memoranda accounts,and is disclosed in note 7 below.
实物捐助在财务报表中不记作收入,但如果款项大,则在附注中披露。
Contributions in kind are not recorded as revenue in the financial statements butdisclosed in the notes if material.
在附注22第50段之后,插入新的附注23第51段,全文如下:.
After note 22, paragraph 50, insert a new note 23, paragraph 51, reading.
这些费用此前已在附注中披露,现作为负债反映在财务报表中。
These were previously disclosed in the notes and are now reflected in the financial statements as liabilities.
难民专员办事处在附注中解释说,必须审慎地对待这些数字。
As UNHCR explained in the note, these figures must be considered with caution.
两年期的减损为32万美元,而不是在附注5(b)分段披露的65万美元。
Reductions during the biennium amounted to$0.32 million instead of the $0.65 million disclosed in note 5, subparagraph(b).
资发基金承受的信用风险和与投资有关的风险管理活动在附注24披露。
The Fund' s exposure to credit risks andrisk management activities related to investments is disclosed in note 24.
在以前的财务报表中,这些类型的福利只在支付时才列为开支,负债仅在附注中披露。
In the previous financial statements, these types of benefits were shown as an expense only when paid,and the liabilities were disclosed only in the notes.
据公共部门会计准则,报表一和二只列出综合头寸总额,在附注中按基金分列信息。
Under IPSAS, only the total consolidated position is shown on the face of financial statements I and II,with the split by fund included in the notes.
承诺的退休金的精算现值在报表附注中披露。
The actuarial present value ofpromised retirement benefits is disclosed in a note to the statements.
这笔负债没有列入财务报表,但在报表附注中披露。
The amounts have not been included in the financial statements butwere disclosed in the notes to the statements.
这些成本包括主要由薪金和工资构成的直接和间接成本2996万美元,包含在下文附注29所披露的数额内。
The costs include $29.96 million in direct and indirect costs comprised mostly of salaries and wages,which are included as part of disclosed amounts in note 29 below.
In note 21, UNICEF disclosed its liability as at 31 December 2007 for accumulated leave credits and repatriation grant in the total amount of $85.64 million, as detailed in table II.9.
In note 17(c)" Post-retirement benefits", UNDP disclosed that the value of the liability estimated on the basis of an actuarial valuation as at 31 December 2003.
In addition to the after-service health insurance benefits, in note 17(d) UNDP also disclosed accrued annual leave of $21.53 million and other termination benefits totalling $22.84 million.
Since this information is not included in the certified UNDP financial report,it is disclosed by way of note only and will be used as opening balances from 2004 onwards.
Additionally, from 1 January 2010 only the handling fee related to procurement activities is recognized as UNFPA revenue andshown in note 13," Other revenue".
各参与基金在现金池中所占份额在各自的报表中单独报告,其组成及投资的市值在报表附注中披露。
The share in the cash pools is reported separately in each participating fund' s statement and its composition andthe market value of its investments are disclosed in the footnote to the statement;
为了便利预算和根据公共部门会计准则编制的财务报表之间的比较,在附注7列入预算与现金流量表的调节。
In order to facilitate a comparison between the budget and the financial statements prepared under IPSAS, a reconciliation of the budget to thecash flow statement is included in note 7.
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