The Gulf oil spill has also hit BP's balance sheet and the company announced it will sell during the next 18 months.

VOA: standard.2010.07.27

This is another example of off balance sheet accounting that was frustrating the rules of the SEC.

这也是重创证交会,所制定的规范的一个例子

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You don't want people to know that, so you don't put it on the balance sheet.

你肯定不希望大众了解这些,于是你不想把这些计入资产负债表

耶鲁公开课 - 金融市场课程节选

How do you look at the balance sheet to the Federal Reserve? It has ballooned.

你是怎么看待美联储的资产负债表的,它正像气球一样膨胀。

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Second thing I would say that was valuable "Thank goodness, I did one year at Stanford Business School and learned how to read a balance sheet and understand the basics of cost accounting which is not mathematical rocket science.

我要说的第二件事是很重要的,感谢上苍，我在斯坦福商学院学了一年,学会了怎么看资产平衡表，知道恶劣,成本会计的基本知识。

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The balance sheet of a company has two columns; it has assets and it has liabilities.

资产负债表有两栏,资产和负债

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They had a number of partnerships that they put on as off balance sheet.

安然有众多的关联方公司,营运着表外业务

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But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.

不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算

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So, it really is -it really ought to be on the bank's balance sheet and it ought to be regulated by the bank regulators, but there was a failure to do that and that is the problem that we are in currently.

所以说,它确实该...,它应该反映在银行的资产负债表上,同时接受银行监管体系的管理,但这却没能实现,这就是我们目前面临的问题

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The one thing that the SEC requires that companies file is their balance sheet, which you can look up for any company on EDGAR.

证交会规定公司要披露的,公司文件之一就是资产负债表,在EDGAR上可查到任一公司的资产负债表

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