There are no accumulated loss in the most recent fiscal year , and the ratios of business profits and pre - tax profit to year - end paid - in capital are no less than 3 percent 三、最近一个会计年度决算无累积亏损，且营业利益及税前纯益占年度决算实收资本额比率达百分之三以上。
A local people ' s congress at or above the county level and its standing committee exercise supervision over the budget and final accounts of the governments at the corresponding and lower levels 县级以上地方各级人民代表大会及其常务委员会对本级和下级政府预算、决算进行监督。
In the event that the account keeping is based on a foreign currency due to business needs , such foreign currency shall be translated into national currency or local currency in the final statements 而以外国货币记帐者，仍应在其决算表中，将外国货币折合国币或当地通用之货币。
The emperor said that the fiscal system must be reconstituted and the accounts must be public , bitsky announced , laying stress on certain words , and opening his eyes significantly 国王说，财政必须加以改造，决算必须公开。 ”比茨基讲道，他把众所周知的词说得很重，意味深长地睁开眼睛。
This was followed with the 6th fy activity and budget plans report by rwppi s secretary general , which was unanimously approved by the attending member company s clap of hands 再下来，委托先锋株式会社afm的佐桥先生作了第5届决算报告，事务部长做的第6届活动计划报告及预算草案也相继通过。
Chapter five is the comparative study of other aspects in budget processes : government budget executing and balancing , government budget supervising and auditing , and government actual budget 第5章是对政府预算过程的其他方面，即政府预算执行与调整、政府预算监督与审计、政府决算进行比较研究。
