资产负债表

Assets are recorded on the company's balance sheet.

公司的资产负债表上对资产做有记录。

We see the difference in effect on the balance sheet

我们看到它对资产负债的影响所引起的资产负债表的不同

Abstact: Inventories is one of the most important current asset for any enterprises.

存货不仅是企业资产负债表资产中重要的一项，而且与企业损益的确定关系密切。

All three classes of inventories are included in the current asset section of the balance sheet.

在资产负债表中，这三项存货均包括在流动资产部分。

Furthermore, even by the relatively hygienic standards of most insurers, the asset side of Lloyd's' balance-sheet is squeaky clean, while the toxic claims that brought it to its knees in the 1990 s are now parcelled off to Warren Buffett's Berkshire Hathaway.

此外，大多数保险公司相关的清洁标准，劳埃德商船协会资产负债表的资产方非常干净，然而对有毒资产的索赔于 20 世纪末把协会推到了崩溃的边缘，现在被分成了若干部分给沃伦巴菲特的伯克希尔哈撒韦公司。

Furthermore, even by the relatively hygienic standards of most insurers, the asset side of Lloyd's' balance-sheet is squeaky clean, while the toxic claims that brought it to its knees in the 1990s are now parcelled off to Warren Buffett's Berkshire Hathaway.

此外，大多数保险公司相关的清洁标准，劳埃德商船协会资产负债表的资产方非常干净，然而对有毒资产的索赔于20世纪末把协会推到了崩溃的边缘，现在被分成了若干部分给沃伦？

As the bubble bursts, we need to face the balance sheet consequences like who would suffer the losses, how the financial institutions can be recapitalized, and how the household sector could save to repair its balance sheet.

当 泡沫破裂时，我们需要面对资产负债表的结果，例如谁将遭受损失，金融机构怎么对其资产做出调整，家庭部门如何节约以便恢复其资产负债。

Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income.

摊销资产有效地把资产价值或正被冲销的那部分价值从资产负债表上转移到损益表上从而减少了应纳税收入。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

At the rear was an innovative combination transaxle with the gearbox, clutch, differential, and inboard-mounted drum brakes.

在后面是与变速箱，离合器，差的创新结合变速，和内侧安装鼓式制动器。

For more people can apprecaite and have the master work, there is reproduction painting appears in the market, the large various selection of paint,the high saturation of color plus the plentiful sfumato, to make the reproduction perfect copy and detail as original painting, so as to meet the requirment of amateurs who love art paintings,they do not need to pay high price to get classical paintings.

颜料色域广，色彩饱和度高，色彩层次丰富，图像色彩还原真实，能完美的复制原作，满足艺术爱好者欣赏，艺术爱好者们不用支付昂贵的价格就能拥有经典油画。