"Managers don't want to show high cash balances after such a strong year, but at this point, they also want to lock in gains, " she said.
她表示，“由于今年表现十分强劲，基金经理不愿在账面上留有很多的现金馀额，但目前他们还是希望锁定获利。”That's likely to include requiring the Fed in an accounting sense to see a significant accounting loss.
会计角度看，这可能包括令联储面临巨大账面亏损。It certainly seems as though Minmetals would be getting a good deal: the assets are going for a $400m discount to book value.
五矿看上去似乎肯定会得到一笔好买卖：这些资产的出售价格与账面价值相比有4亿美元的折扣。Lately, they'd found a source of steady income by taking loans off the books of banks and packaging them up as trust products.
近期，他们发现了一个获得稳定收益的来源，即接手银行的贷款，从其账面上剥离，并将其打包成信托产品。Military trucks carrying what appeared to be multiple rocket launchers were seen heading to a marine base on the island Monday.
账面看来是多管火箭发射被视为前往该岛的一个海军基地星期一军用卡车。The company might have to write down its stake in the unprofitable Nokia Siemens Networks (NSN) [NSN. UL] venture, Kaeser said.
Kaeser表示，西门子可能不得不减记其在该合资公司所持权益的账面价值。"But we always seem to be broke at the end of the month, " she says. "On paper you look well off, when in practice you can be struggling" .
朱迪丝表示：“但在月底，我们总像是一文不名。从账面上看，你确实富有，但实际上，你可能却是在苦苦挣扎。”That would be enough to restore it to profitability if there were no further write-downs on its holdings of Greek government bonds.
如果其持有的希腊政府债券账面价值不会进一步下降的话，这就足以使得该银行恢复盈利。The only condition would be that the four big banks would have to convey the assets at year-end, audited book values.
唯一产生的情况是，这四大银行集团必须以年末经审计的账面价格转让资产。