帐面记录

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

Differences between the results of inventory counts and book records shall be adjusted for as soon as possible after the reasons for such differences are identified.

盘存数如果与帐面记录不符，应当于查明原因后及时进行会计处理，一般在年终结帐前处理完毕。

Under the pooling of interest method, acquisition of a company through the process of merger is recorded at book value of assets and liabilities in the books of the amalgamating company immediately prior to merger.

在权益结合法之下，一家公司的承购通过合并的过程被记录在财产和责任的帐面价值在混合的公司的书的立刻在合并之前。

It would actually look for APN/TCP IP service book entries from Verizon though technically it has been unlocked.

那其实是寻找APN的/ TCP的IP服务Verizon的帐面记录，但技术上已上锁。

Differences between the physical count results and book records shall be adjusted for as soon as possible after the reasons for such differences are identified.

盘存数如果与帐面记录不符，应当于查明原因后及时进行会计处理，一般在年终结帐前处理完毕。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。