balance the book

基本解释

In social activities, some people always try to "balance the book" when they get favors.
在社会交往方面，有些人总喜欢“投之以李，报之以桃”
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Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.
第九条以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。
the value shown in its balance sheet (the accounting or book value of its assets minus its liabilities);
资产负债表上所显示出的价值（即会计或账面资产的价值减去负债）

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All this is reflected in the premium over book value before adjusting for goodwill on the balance sheet.
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