英语词汇“off-balance sheet trading”的读音、翻译、释义、用法及例句-森罗网

词汇	off-balance sheet trading
释义	off-balance sheet trading 表外交易指当企业从事衍生性金融商品交易时，由於缺乏明确交易实体，且损益认列很难衡量，无法充分揭露事实讯息，使股东及投资人无法评估公司潜在的风险。通常是在损失已实现後，才入帐於财务报表。
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