Its most exciting finding relates to an off-balance-sheet accounting gimmick.
该份报告最令人兴奋的发现与资产负债表外会计欺诈有关。
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。
The driver of Fannie's big move up the charts (and Freddie's too, to No. 20) is an accounting change that aims to keep big financial companies from hiding risks by keeping them off the balance sheet.
推动房利美排名大幅提升的(房地美亦然，升至第20)是一项旨在防止大金融公司通过表外项目隐藏风险的会计调整。
Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.
即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。
Parallel changes in accounting rules will now bring the most common forms of securitizations onto the balance sheet.
会计规则的平行改变现在将证券化最常见的形式带入资产负债表。
Lehman exploited a loophole in accounting rules to sell assets, getting them off its balance sheet even as it was obligated to repurchase them a short while later.
雷曼利用了一个会计规则漏洞，出售资产，并把这些资产从自身资产负债表中移除，尽管在不久后雷曼有义务回购这些资产。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
Furthermore, possibly making matters worse are proposed accounting-rule changes that, if adopted, will prompt Banks in 2010 to bring some off-balance-sheet assets back onto their books.
此外，会计准则的调整规划或许会令情况更加糟糕，如果调整会计准则，花旗集团2010年就得把一些表外资产移入表内。
Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
资产负债表是指反映企业在某一特定日期的财务状况的会计报表。
The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.
会计报表应当包括资产负债表、利润表、现金流量表及相关附表。
There are three basic financial statements which are the end products of financial accounting: Balance Sheet, Income statement and the statement of Cash Flows.
财务会计的最终产品是三种基本报表：资产负债表、收益表和现金流量表。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function.
我国现行的会计模式中，衍生金融工具会计信息的披露只能是表外的形式，缺乏约束力。
This paper argues that our country should learn and imitate western country's value-added sheet and execute the first kind of value-added accounting and management presently.
本文认为，我国应借鉴西方国家增值表的方式，实施价值增值会计与管理。
Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet.
或有事项会计应包括资产负债表日会计和期后时期会计。
It is just that our conventional accounting methods do not reflect them on the balance sheet.
只是我们的会计方式习惯上不会把知识反映在资产负债表上。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
The balance sheet shows the firm's condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners.
资产负债表显示会计期最后一天的公司财务状况，表明该企业拥有的资产情况和欠债权人或股东的债务情况。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.
资产负债表反映基本会计等式和为公司提供资金来源的手段。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Along with the implementation of the new accounting standards, the enterprises is requested to adopt the balance sheet liability method.
新会计准则的实施要求企业采用资产负债表债务法进行所得税会计处理。
Show the BSE (Balance Sheet Equation) effects of the following events under the 3 accounting alternatives described on pp. 2 and 3.
请分别说明在第2页和第3页描述的3种会计处理方法下，BSE(资产负债表等式)对下列事项的影响。
If the balance sheet liability method is used in the accounting standard of inco...
我国制定所得税会计具体准则时，应使用资产负债表债务法。
The database construction primarily introduced: work sheet database and Amalgamation Accounting Statement database.
数据库结构介绍：工作底稿库和合并报表库文件的结构。
The database construction primarily introduced: work sheet database and Amalgamation Accounting Statement database.
数据库结构介绍：工作底稿库和合并报表库文件的结构。
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