In dealing with Chinese local enterprises, most foreign Banks are skeptical of their reported financialstatements, corporate governance and internal control procedures and quality of the management.
与中国本地企业打交道时，许多外国的银行家对本地企业的财务报表(financial statement)、公司治理、内部控制程序(internal control procedure)以及质量管理持有怀疑态度。
2
A foreign-capital enterprise shall prepare annual accounting statements and liquidation accounting statements in accordance with the provisions of Chinese financial and tax authorities.
外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。
3
The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financialstatements.