账面金额 meaning in English

carrying amount

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。