Thus do accounting rules approach perfection. 因此,會(huì )計規則接近完美。
And if banks are to be subject to the firmer discipline of fair-value accounting, it makes sense to have extra padding. 而如果未來(lái)以更嚴實(shí)的公允價(jià)值會(huì )計規則來(lái)制約銀行,那么額外增加一塊襯墊也是合乎情理。