一方面，南方地区无法承担废除奴隶制带来的损失。

For one thing, the South could not afford to part with its slaves.

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许多银行仍然持有其价值高于市场价格的资产，尤其是整体贷款，因为在权责发生制下，损失可以在许多年后才入账。

Many banks are still holding assets, particularly whole loans, at values far above their market price because, under accrual accounting, losses can be booked over several years (see article).

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下一个时期可能并不会很惊人了，因为权责发生制，这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉。

This next stage will be less spectacular, thanks to accrual accounting, in which loan losses are realised gradually and offset by reserves.

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