英语翻译

我是学会计的,现在老师要我们翻译合并报表,希望知道的人帮帮忙...(k)CashandcashequivalentsCashandcashequivalentscomprisecashatbankandonhand,depositswithbanksandotherfinancialinstitutions,andshort-term,highlyliquidinvestmentsthatarereadilyconvertibleintoknownamountsofcashandwhicharesubiecttoaninsignificantriskofchangesinvalue,havingbeenwithintheremonthsofmaturityatacquisition.1Significantaccountingpolicies(continued)(1)Impairmentlosses(i)Impairmentofinvestmentsinequitysecurities,tradeandotherreceivableInvestmentsinequitysecuritiesandtradeandotherreceivablethatarestatedatcostoramortisedcostarereviewedateachbalancesheetdatetodeterminewhetherthereisobjectiveevidenceofimpairment.Ifanysuchevidenceexists,anyimpairmentlossisdeterminedandrecognisedasfollow:Forunquotedequitysecuritiescarriedatcost,theimpairmentlossismeasuredasthedifferencebetweenthecarryingamountofthefinancialassetandtheestimatedfuturecashflows,discountedatthecurrentmarketrateofreturnforasimilarfinancialassetwheretheeffectofdiscountingismaterial,Impairmentlossesforequitysecuritiesarenotreversed.Fortradeandotherreceivablesandotherfinancialassetscarriedatamortisedcost,theimpairmentlossismeasuredasthedifferencebetweentheasset’scarryingamountandthepresentvalueofestimatedfuturecashflows,discountedatthefinancialasset’soriginaleffectiveinterestrate(i.e.theeffectiveinterestratecomputedatinitialrecognitionoftheseassets),wheretheeffectofdiscountingismaterial.Ifinasubsequentperiodtheamountofanimpairmentlossdecreasesandthedecreasecanbelinkedobjectivelytoaneventoccurringaftertheimpairmentlosswasrecognised,theimpairmentlossisreversedthroughtheconsolidatedstatementofincome.Areversalofanimpairmentlossshallnotresultintheasset’scarryingamountex