| 释义 |
off-balance-sheet adjective [only before noun] (accounting 会计) used to refer to items that a company does not show on its balance sheet (= the document that shows a company's financial state) 不列入资产负债表的；资产负债表外的◆the company has revealed $2.3 bn in off-balance sheet debts. 这家公司透露其未列入资产负债表的债务有 23 亿元。◆he was asked what he knew of the company's off-balance sheet activities. 有人向他了解这家公司的表外业务。ⓘ off-balance-sheet accounting is sometimes used as a way of hiding a company's problems or dishonest actions.资产负债表外的账目有时用来掩盖公司存在的问题或其不诚实行为。 |