名词短语
中文翻译：资产负债表外项目
同义词：
['Non-current asset', "Non-current liability例句：1. The company's off-balance sheet investments are not included in the financial statements.（该公司的非流动资产投资不在财务报表中体现。）"]
例句：
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1. The company's off-balance sheet investments are not included in the financial statements.
该公司的非流动资产投资不在财务报表中体现。
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2. The off-balance sheet transactions were made to avoid taxes.
为避免缴税，进行了一些非流动资产交易。
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3.The off-balance sheet items are considered when calculating the company's net assets.
在计算公司净资产时，需要考虑这些非流动资产项目。