It is customary to list assets in the balance sheet in the order of their liquidity.

习惯上是将资产按照变现能力为秩序列入平衡表上。

属类：经济金融-经济-

The change (net increase or decrease)in cash is the difference between the beginning and ending cash balance in the balance sheet, which can be easily computed.

现金的变化额(净增加额或减少额)是资产负债表上的现金期初余额和期末余额的差额。这个差额可以很容易地计算出来。

属类：经济金融-会计学-

Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.

因此,核销坏账并不改变资产负债表中应收账款的可实现净值。

属类：经济金融-会计学-

For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders’ equity section.

因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。

属类：经济金融-会计学-

Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities.

因此应收账款被划分为流动资产,在资产负债表中仪排在现金和短期有价证券之后。

属类：经济金融-会计学-

weigh sth in the balance

用天平称量某物.

属类：英汉句库--

weight sth in the balance

用天平称某物.

属类：英汉句库--

For this reason, marketable securities are usually listed in the balance sheet second among current assets, immediately after cash.

由于这一原因,有价证券通常被认为是仅次于现金的流动资产,并作为流动资产的第二项列示于资产负债表上。

属类：经济金融-会计学-

International transactions shown in the balance of international payments statements of most countries may be grouped in several ways. Three distinctions have a major analytical significance

在大多数国家的国际收支平衡表中,所表示的交易可以有几种归类方式。三个方面的区别具有重大的分析意义

属类：经济金融-银行业-国际金融

The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable.

在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。

属类：经济金融-会计学-

In the balance sheet of a corporation, the term stockholders’ equity is used instead of owner’s equity.

在公司的资产负债表中,股东权益这一术语取代了业主权益。

属类：经济金融-会计学-

How do we group the international transactions in the balance of international payments statements?

在国际收支平衡表中我们如何将这些交易归类?

属类：经济金融-银行业-国际金融

Cash is listed first in the balance sheet, because it is the most liquid of all current assets.

在所有的资产中,现金最具有流动性,因此,它作为流动资产的第一项列示于资产负债表上。

属类：经济金融-会计学-

As the people and country of China rise in wealth, a corresponding downturn always looms in the balance .

在中国和她的人民的财富逐渐积累时,作为平衡,我们总是看到可能出现的低迷。

属类：人文学科-经济伦理学-伦理修炼

In the balance sheet, inventory is listed immediately after receivables.

在资产负债表上,存货列于应收款项之后。

属类：经济金融-会计学-

In the balance sheet, organization costs appear under the other assets caption.

在资产负债表中,开办费出现在其他资产项目下。

属类：经济金融-会计学-

In the balance sheet, mining property and other natural resources are classified as property, plant, and equipment.

在资产负债表中,矿场和其他自然资源被分为固定资产一类。

属类：经济金融-会计学-

In the balance sheet, it is shown as a reduction in the amount of the long-term liability. Thus, the net liability originally is equal to the amount borrowed.

在资产负债表中,它作为长期负债的减项。从而,最初的负债净额等于借入金额。

属类：经济金融-会计学-

Intangible assets are classified in the balance sheet as a subgroup of plant assets .

在资产负债表中无形资产被划分为长期资产下的一个类别。

属类：经济金融-会计学-

The future of this project is(hanging)in the balance .

这项目的下一步仍不确定

属类：综合句库-典型例句-

The future of this project is (hanging)in the balance

这项目的下一步仍然悬而未决

属类：综合句库--

Marketable securities in the balance sheet

资产负债表中的有价证券项目

属类：经济金融-会计学-

Plant assets are shown in the balance sheet at their book values (or carrying values).

资产负债表中固定资产以账面净值(实际值)列示。

属类：经济金融-会计学-

1:On November 2nd the Chinese central bank and banking regulator published new draft rules for online micro-lending, which looked almost perfectly tailored to undercut Ant.2:Online lenders will need to fund at least 30% of any loan they supply jointly with banks.3:That could force Ant to keep much more of the credit that it originates on its books; currently, 98% is held as assets by other firms, off Ant’s balance-sheet.4:Additional disclosure requirements could also make it much more cumbersome for banks to partner with the group.5:Officials at China’s banking regulator have already pressed commercial lenders to adhere to the new rules, according to Bloomberg, in effect making many of Ant’s transactions non-compliant.

1:11月2日，中国央行和银行监管机构发布了网上小额贷款的新规则草案，看起来几乎是为打击蚂蚁金服而量身定做的。2:在线贷款机构与银行共同提供的贷款中，至少有30%需要融资，这可能迫使蚂蚁保留更多源自其账簿的信贷。3:目前，其中98%被其他公司作为资产持有，不在蚂蚁金服的资产负债表内。4:额外的信息披露要求也可能使银行与该集团的合作变得更加麻烦。5:据彭博社报道，中国银行业监管机构的官员已经向商业银行施压，要求它们遵守新规定，这实际上使得蚂蚁金服的许多交易有悖规定。

属类：时事政治-经济学人双语版-马云被约谈,蚂蚁暂缓上市(2)

1:A recession is a difficult time to start a company, of course.2:Credit is scarce.Would-be entrepreneurs are further handicapped by falling asset prices, since they might want to use their homes as collateral for a start-up loan.3:Whether downturns on balance help or hurt entrepreneurs depends therefore on the relative strength of these opposing sets of forces.

1:当然，在经济衰退期间创业总是相当艰难的。2:信用稀缺，且不断下降的资产价格更成为未来的企业家们创业的进一步障碍，因此他们可能以房屋为抵押，从而获得启动资金。3:因此，资产负债表的恶化对企业家是有利还是有害，取决于他们的相对资本实力。

属类：时事政治-经济学人双语版-衰退与创业 Downturn, Start up

1: WHEN is a corporate-tax cut bad for a corporation? 2: When it would trigger hefty write-downs of peculiar but critical assets, as is the case at some of America’s largest banks. 3: The accounting item in question is the deferred-tax asset (DTA). This is a legacy of the financial crisis. 4: America’s tax code allows losses amassed during the meltdown (with some restrictions) to be used to offset future tax bills. 5: Since a bank is increasing its future cashflows by reducing expected tax payments, this is recorded as an asset on the balance-sheet.

1:什么时候削减公司税对公司不利？2:答案是，当它可能引发特殊而重要的资产发生重大减值时，就象美国最大的几家银行那样。3:我们这里要讨论的会计科目是递延税项资产，这是金融危机的产物。4:按照美国税法，经济崩溃时的累积亏损（还要符合一些限定条件）可用以抵减以后年度的税款。5:因为银行的预计税款支出减少，未来的现金流量将会增加，因此在资产负债表上它作为一项资产列示。

属类：时事政治-经济学人双语版-低税为何会让美国大银行很受伤

1: Absent a complete meltdown, the second dip of a “double-dip” recession ought to be smaller than the first, because there are fewer excesses to correct. 2: Britain’s current-account deficit is closer to balance. 3: The household savings rate is a healthy 7.2%, which means consumers have a bigger cushion between their income and spending than they did when recession first struck in 2008. 4: There is less capital spending to cut back on: companies are already sitting on piles of cash. 5: And the flow of capital seeking a haven from the euro crisis will sustain demand for British government bonds, for fancy houses, and for other assets deemed to be safer than euro-zone banks or bonds. 6: Real household income is likely to rise modestly in 2012 after falling sharply this year because of high inflation and tax increases, notes Kevin Daly of Goldman Sachs.

1:英国并未和欧元区完全融合，而且在这次的危机中，英国也没有什么要纠正的失职失误。因此，这一轮的衰退应该比上一次状况要好。2:而且目前的英国账务赤字接近于均衡。3:家庭储蓄率也达7.2%。相对2008年的衰退来说，在此健康的利率下，消费者在收入和花销之间有相对更大的缓冲货币。4:资本支出削减程度也更加有限，而且企业界现在也存有大量的现金。5:同时，流动资本也在寻找这轮危机中的避风港。资本将会维持对于英国政府债务，奢华的住宅以及一些其他资产的需求，在这些领域投资要比欧洲银行的债务要安全得多。6:由于高通胀以及税收的增加，不动产收益讲可能在2012年有平稳增长。

属类：时事政治-经济学人双语版-英国将面临下一轮衰退

So boards must strike a balance. If the boss’s golden parachute is too miserly, he may block a deal that would benefit shareholders. If it is too generous, he may fail to negotiate hard with potential buyers. As with real parachutes, poor design can have serious consequences.

所以，董事会必须寻求一种平衡。若金色降落伞条款对企业老板过于不利，其可能会干预对股东有利的交易；反之，若金色降落伞条款对其过于优厚，其可能不愿尽心尽力与拟收购方谈判。跟真正的降落伞一样，劣质的金色降落伞所带来的后果可能不堪设想。

属类：时事政治-经济学人双语版-金色降落伞 Golden Parachutes

February’s decline is the sharpest one-month fall in the balance since April 2008, and masks a big regional variation in house price trends.

2月的房价差值降幅为2008年4月以来最大，并掩盖了地区房价走势的巨大差异。

属类：英汉句库-cn.reuters.com-

Cells in the Balance column that contain negative numbers are given a red background.

Balance列中包含负数的单元格被指定为红色背景。

属类：IT行业-msdn2.microsoft.com-