| 1. | Usted book balance
调整后的帐面余额 |
| 2. | Short - term investments shall be itemized and shown in book balance in financial statement
短期投资应当以帐面余额在会计报表中列示。 |
| 3. | Marketable securities shall be accounted for according to histori ? cal cost as obtained and be shown in book balance in accounting statement
有价证券应按取得时的实际成本记帐，应当以帐面余额在会计报表中列示。 |
| 4. | In deportment , they learned with the help of a book balanced on their heads " how to stand , sit and walk with stylishness and poise .
接下来是形体课上，学员们将学习如何保持优雅的站姿坐姿和步态等。他们被要求让放在头上的书本不掉下来，以此来练习身体的平衡性。 |
| 5. | The book balance under this system refers to the actual amount of account without deductions of provision made for the account ( e . g . , accumulated depreciation , provisions for impairment of assets )
本制度所称的账面余额，是指某科目的账面实际余额，不扣除作为该科目备抵的项目（如累计折旧、相关资产的减值准备等） 。 |
| 6. | When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms , accounting treatment is not required at the time of debt restructuring , but the transaction should be recorded in the memorandum of that account
如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。 |
| 7. | Reconciliation statements confirming trading acts and their transaction results in securities trading shall be truthful . such statements shall be audited on a transaction - by - transaction basis by an auditor other than the person handling the transactions , who shall see that the securities book balance is the same as the number of securities actually held
证券交易中确认交易行为及其交易结果的对帐单必须真实，并由交易经办人员以外的审核人员逐笔审核，保证帐面证券余额与实际持有的证券相一致。 |
