The completed products that are sold are reported as cost sold on the income statement ; the unsold units are carried in the Finished Goods inventory account on the balance sheet .

该报 盘以 未售出 前为 准。已售出的产品作为销售成本列 示在收益表中， 未 售出的产品记入 资产 负债表上的产成品项目。

But the banks are also grappling with a backlog of unsold leveraged loans which is placing additional pressure on their balance sheets .

但这些银行也在为 大量 未 出售的杠杆贷款而烦心，这些贷款给它们的 资产 负债表带来了额外压力。