...债但瓜葛之为资产与欠债,其何特殊情况爆发,量价又怎样,却很是难于预算以是,它其实不列于资产欠债表上(Off-the-balance-sheet)借使该项资产与欠债的价值很大,就有背"公道抒发"(fair presentation)的管帐原则了 3、瓜葛对于审计的影响
基于1个网页-相关网页
At peak, Citigroup had upwards of $2 trillion of such committments, almost all off-the-balance-sheet and not counting towards capital holding requirements.
在峰值时期,花期集团有超过2万亿美元这样的投资性实体,但是在帐面上却找不到用以支撑的资本储备。
Bad debts, risks lurking off the balance sheet, and a wave of potential takeovers of weak Banks all sound distant.
坏账,潜伏在资产负债表里的风险,潜在的收购小银行浪潮听起来似乎都很遥远。
All the same, Bedford thinks the fears about the bad loans lurking off the balance sheet are overblown.
与此同时,贝德福德认为人们对资产负债表中所隐藏的坏账的担忧过于夸大。
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
应用推荐