Short-term investments shall be itemized and shown in bookbalance in financial statement.
短期投资应当以帐面余额在会计报表中列示。
2
Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the bookbalance of the debt to be restructured and the cash received in the current profits and losses.
第九条以现金清偿债务的,债权人应当将重组债权的账面余额与收到的现金之间的差额,计入当期损益。
3
Do I have regrets? Sure, both private and public ones, as I've discussed in this book. I leave it to others to judge how to balance the scales.