很多外企制造账面亏损假相，实则为逃避税收。

They escape tax by the pseudophase of book loss.

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这不仅使得日本的众多储户面临账面亏损，同时也要面对来自外汇经纪人的追加保证金的迫切要求。

That has left many ordinary Japanese savers facing not just paper losses as the yen climbed but also steep margin calls from foreign-exchange brokers.

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但是，那将使得大众公司持有的斯卡尼亚公司的股票出现账面亏损（大众公司取得的股价比今天的要高），给因为接管保时捷而压力重重的大众的资产负债表又加上一个重担。

That would, however, have forced VW to book a loss on its Scania stake (acquired at a higher share price than today’s), putting strain on a balance-sheet already stretched by VW’s takeover of Porsche.

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