查询词典 liabilities

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Examples of current liabilities include accounts payable, accrued wages and salaries payable, sales and excise taxes payable, income or property taxes payable, and short-term notes payable, dividends payable, estimated or accrued liabilities, the various payroll taxes liabilities and the portion of long-term debt due within one year (or the operating cycle, if longer).

流动负债的例子包括：应付账款、应计未付工资、应付销售税和货物税、应付所得税或财产税、应付短期票据、应付股利、估计或应计的负债、各种应付工薪税以及长期负债中将在下一年度内（或经营周期，视何者较长）到期的部分。

The result shows that both the structure and factors mentioned above are different from those in other developed regions, e.g., most of the SMEs are state-owned and traditional manufacturers with low accumulation of funds and high assets-liabilities ratio, the selection of financing for liabilities has been transferred to commercial credit from traditional bank loan or other forms of indebtedness, the total assets and number of employees are significantly related to the financing for liabilities, which shows that the "scale discrimination" is specially obvious in the Northeast China's old industrial base.

其结论是：东北老工业基地中小企业融资结构及影响因素明显不同于经济发展水平较高地区，国有中小企业比重较高且大多集中于传统制造业；企业内部积累偏低、资产负债率较高，但其债务融资选择已由传统的银行贷款向商业信用等其他负债转移；企业负债融资与总资产和企业人数等规模指标显著相关，"规模歧视"在东北地区表现得较为突出。

4 Fourthly in or towards payment of the secured sum until the whole of the secured sum including interest as aforesaid shall have been fully satisfied and discharged and so that if the Lender is contingently liable or will or may be so liable in respect of any moneys obligations or liabilities hereby secured all money not dealt with under the preceding provisions of this Clause shall be placed on deposit in such separate account as the Lender in its absolute discretion may think fit for the purpose of securing the contingent liabilities of the Lender and shall become subject to this security to be applied against such contingent liabilities as they fall due; and

13.4 第四，偿付有抵押款项或用於支付有抵押款项，直至有抵押款项及上述利息全数偿付与清付为止。如贷款人就本契约担保的任何款项、义务或债务负上或有法律责任，或将会或可能会负上或有法律责任，则在本条之前的条文未有作出安排的一切款项，须存入贷款人按其绝对酌情权认为适宜用作担保贷款人或有债务的独立帐户，以便在或有债务到期时，在不抵触本抵押的情况下用作偿还或有债务。

Creditors: suppliers of goods or services to the business who are not paid at the time of purchase;债权人:商品或服务的供货商债权人: Current liabilities Short-term debt Accounts payable Accrued expense Total current liabilities Non-current liabilities Deferred income taxes Long-term debt Other non-current liabilities Total Non-current liabilities Total liabilities 1555 5049 8593 15197 950 3402 1201 5553 20750 5.1.3 Owners' Equity Owners' equity is the initial amount of money invested into a business plus the retained earnings.

所有者权益是最初投资到公司的资金，加所有者权益是最初投资到公司的资金，投资到公司的资金留存盈余。它代表了一个公司的总价值。上留存盈余。

"Other definitions include ratio of quick assets to current liabilities , ratio of cash plus near-cash assets to current liabilities , and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities ."

其他定义还有：速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

Other s include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

S include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

The solidum includes three elements: I. There should be at least two subjects who can solely suffer the civil liability from the debtor. II. The liabilities which several debtors suffering from should be the multiplied solitary liabilities. III. The several liabilities should have a common aim to ensure the debt of the debtor.

论文认为连带责任的构成要件有三：一是须有两个以上能独立承担民事责任的主体对同一债权人负有责任；二是数债务人所承担的责任须为数个独立责任；三是此数个责任须具有使同一债权获得确保及满足的目的。

This is not an ordinary box, which is used as a background picture of the dialog box, very pretty.

详细说明：这可不是一个一般的对话框，它是用图片作为背景的对话框，非常好看。

Conceal me what I am,and be my aid for such disguise as haply shall become the form of my intent.

遮掩我的身份，帮助我，我的面具将成为我的目的。