备查簿的英文

• memorandum book

• 备查:    for future reference
• 簿:    book
• 备查簿；备忘录:    memorandum book
• 书信备查簿:    l. b. letter book; letter book
• 现金出纳备查簿:    cash blotter

例句与用法

1. When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms , accounting treatment is not required at the time of debt restructuring , but the transaction should be recorded in the memorandum of that account
   如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。
2. Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination , the parent company shall prepare accounting books for future reference , which shall record the fair values of the identifiable assets , liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date
   第十五条企业合并形成母子公司关系的，母公司应当设置备查簿，记录企业合并中取得的子公司各项可辨认资产、负债及或有负债等在购买日的公允价值。