想問會計名詞, outstanding 和account treatment是甚麼意思?

outstanding ----- 簡單兩個字------------> 欠款

accounts treatment - 會計處理入賬法。 例如公司持有投資物業，必須香港會計準則40條入賬，而條例說明每年可入賬按成本或市值的會計處理入賬方法(必須持續每年用已選擇的會計入賬方法)。你選擇就是你的account treatment

2007-02-16 20:56:02 補充：
copy from hkex accounting treatment 會計處理方式 outstanding 未償或/未完成 http://www.hkex.com.hk/glossary/glossary_c.htm

outstanding

1. 凸出的
outstanding ears
招風耳
2. 顯著的;傑出的;重要的
She is an outstanding actress.
她是一個傑出的演員。
3. 未解決的;未完成的;未償付的[Z]
The outstanding debts must be paid by the end of the month.
未了的債務須在月底前償還。
n.
1. 未償貸款;未清帳款[P]

account
1. 帳,帳目,帳單[C]
The accounts show we have spent more than we received.
帳目顯示我們已經入不敷出了。
2. 帳戶;客戶[C]
The company is our best account.
這家公司是我們的最佳客戶。
3. 記述,描述;報導[C][(+of)]
The policeman gave an account of the traffic accident.
警察敘述了交通事故的經過。
4. 解釋,說明[C][(+of)]
John gave us a detailed account of his plan.
關於他的計劃,約翰給我們作了詳盡的說明。
5. 根據,理由[U]
He got angry on this account.
由於這個緣故他生氣了。
6. 估價;價值,重要性[U]
7. 利益,好處[U]
vt.
1. 把...視為[O9][O8]
He accounted himself lucky.
他自認為很走運。
He was accounted a first-rate actor.
他被認為是一流演員。
vi.
1. 報帳
2. 解釋,說明;對...負責[(+for)]
He could not account for his absence from school.
他無法說清楚為什麼曠課。
3. 導致,產生[(+for)]
Too much rain accounted for the poor crop.
太多的雨水導致莊稼歉收。
4. (在數量等上)佔[(+for)]
5. (在比賽中)擊敗[(+for)]

treatment

1. 對待;待遇[U]
The prisoners complained of ill treatment by their guards.
囚犯們抱怨看守虐待他們。
2. 處理;論述[U][S1]
I do not like his treatment of the theme in his new book.
我不喜歡他在自己新作中對這一主題的論述。
3. 治療[U][C][(+for)]
My cold won't respond to treatment.
我的感冒治療無效。
4. 治療法[C][(+for)]
I've tried every treatment the vet suggested.
獸醫建議的每一種治療方法我都試過了。