[] () used to refer to items that a company does not show on its balance sheet (= the document that shows a company's financial state) 不列入资产负债表的；资产负债表外的◆The company has revealed $2.3 bn in off-balance sheet debts. 这家公司透露其未列入资产负债表的债务有 23 亿元。◆He was asked what he knew of the company's off-balance sheet activities. 有人向他了解这家公司的表外业务。ⓘ Off-balance-sheet accounting is sometimes used as a way of hiding a company's problems or dishonest actions. 资产负债表外的账目有时用来掩盖公司存在的问题或其不诚实行为。