(vi) For purposes of the balance sheet statements only, those portions of education grant advances that are assumed to pertain to the scholastic years completed as at the date of the financial statement are shown as deferred charges.
㈥ 仅出于资产负债表的目的，假定与财务报表提出之日已结束的学年有关的那部分预支教育补助金记作递延费用。