If a step in the process does not require a tool, you click a button in the cheat sheet to move on to the next step.

如果过程中的步骤不需要工具，那么您可以单击步骤说明书中的按钮移动到下一个步骤。

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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。

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The accounting rules allow companies to move debt off their balance sheet by employing operating leases instead of capital leases to account for certain assets.

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Special-purpose vehicles usually are formed to move assets off a company's balance sheet to help avoid some regulatory scrutiny and capital requirements.

WSJ: Facebook Deal Spurs Inquiry

The agency is gathering information from 11 major banks about their activities involving repos, an accounting technique that Lehman used to move billions of assets off its balance sheet each quarter end, and which the examiner claims deliberately masked the true nature of its leverage.

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