[经] treatment in the balance sheet

zī chǎn fù zhài biǎo shàng de chǔ lǐ ㄗ ㄔㄢˇ ㄈㄨˋ ㄓㄞˋ ㄅㄧㄠˇ ㄕㄤˋ ㄉㄜ˙ ㄔㄨˇ ㄌㄧˇ