A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements 仅有利润分配方案,而未最后决定的,应当将分配方案在会计报表附注中说明。
Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements 融资租入的固定资产应当比照自有固定资产核算,并在会计报表附注中说明。