在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
远期消费品行业里的公司开始发现，自己正遭受严重的会计损失。
Companies that operate in the stages relatively more distant from consumption begin to discover they are incurring heavy accounting losses.
但贷款的损失会在会计上更慢地确认。
But losses on loans can be recognised in the accounts more slowly.
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