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book balance
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【经】 帐面余额
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详细解释：
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以下为句子列表：
英文: Marketable securities shall be accounted for according to histori-cal cost as obtained and be shown in book balance in accounting statement.
中文: 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。
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英文: Short-term investments shall be itemized and shown in book balance in financial statement.
中文: 短期投资应当以帐面余额在会计报表中列示。
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英文: 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).
中文: 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）。
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英文: 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 b
中文: 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。
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