按照现行会计制度，企业的资产并非全部在资产负债表中得到反映，往往一些非

按照现行会计制度，企业的资产并非全部在资产负债表中得到反映，往往一些非常重要的项目未被列作资产入账。例如，企业自行开发的、成本较低而计入期间费用的商标权、专利权等，其商业价值是不容忽视的。又如，一些企业的衍生金融工具以公允价值披露在会计报表复制中，这种揭示有助于使用者分析与之相关的企业的重大盈利机会或重大潜在风险。

按照现行会计制度，企业的资产并非全部在资产负债表中得到反映，往往一些非常重要的项目未被列作资产入账。 例如，企业自行开发的、成本较低而计入期间费用的商标权、专利权等，其商业价值是不容忽视的。 又如，一些企业的衍生金融工具以公允价值披露在会计报表复制中，这种揭示有助于使用者分析与之相关的企业的重大盈利机会或重大潜在风险。

According to the current accounting system, not all the assets of an enterprise are reflected in the balance sheet, and often some very important items are not listed as assets. For example, the commercial value of trademark rights and patent rights developed by enterprises themselves and included in the period expenses with low cost can not be ignored. For another example, the derivative financial instruments of some enterprises are disclosed at fair value in the reproduction of accounting statements, which helps users to analyze the significant profit opportunities or significant potential risks of the enterprises related to them.<br>