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。

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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。

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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。

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This is another example of off balance sheet accounting that was frustrating the rules of the SEC.

这也是重创证交会,所制定的规范的一个例子

耶鲁公开课 - 金融市场课程节选

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

耶鲁公开课 - 金融市场课程节选

Second thing I would say that was valuable "Thank goodness, I did one year at Stanford Business School and learned how to read a balance sheet and understand the basics of cost accounting which is not mathematical rocket science.

我要说的第二件事是很重要的,感谢上苍，我在斯坦福商学院学了一年,学会了怎么看资产平衡表，知道恶劣,成本会计的基本知识。

斯坦福公开课 - 微软CEO-Steve.Ballmer谈科技的未来课程节选

The revelations that sparked the crisis in October, about off-balance sheet partnerships, accounting restatements and an investigation by the Securities and Exchange Commission, were embarrassing, certainly.

ECONOMIST: Enron's fall

However, evidence emerged in the Andersen trial that Mr Fastow had rejected a particular accounting treatment for some of the off-balance sheet partnerships, adopting instead something that did not conform with American accounting rules.

ECONOMIST: A profession under fire | The

With the market value plummeting, he argued, mark-to-market accounting turned AIG's balance sheet into a nightmare.

NPR: Firms Blame Financial Woes On Accounting Rule