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账面 (zhàng miàn) — an item in accounts; an accounting entry

Definition

A finance/accounting term meaning 'on the books' or 'book value' — the recorded figure in the accounts, which may differ from real (实际) value. Usually appears in fixed phrases like 账面价值.

noun
an item in accountsan accounting entry

Examples

  • 。
    Zhè bǐ jiāo yì yǐ jīng jì rù zhàng miàn le.
    This transaction has been recorded in the accounts.
  • 账面。
    Gōng sī de zhàng miàn jià zhí bǐ shí jì zī chǎn gāo.
    The company's book value is higher than its actual assets.
  • 账面。
    Kuài jì zhèng zài hé duì zhàng miàn shàng de měi yì bǐ zhàng.
    The accountant is checking every entry on the account surface.

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