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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