分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。

A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.

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同时，剥离银行不良贷款方案已经搁浅，在一定程度上是由于会计准则变动使银行能更灵活地估价资产。

Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.

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但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。

But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.

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