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词汇
paper loss
释义
paper loss
帐面损失;未实现损失
系指已发生而尚未实现的损失。例如一旦担保品(*security)的价值下跌,则会在帐上呈现帐面损失,但是此种损失必须在处分(卖出)担保品之後才会实现,因为现金收入减少了。
参见:
paper profit.
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