查询词典 liabilities

Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

The thesis analyzes not only some items of banks of enemies, including assets, liabilities and inventory, but also the liquidating of credits and liabilities formed by deposits, loans, remittance and discounts.

梳理了被接收敌伪银行的资产、负债、库存等项目的情况和存放款、汇款、贴现等债权、债务科目的清理情形。

For instance, audit planning goes throughout the whole job, and the plan may be adjusted depeding on results from following work. On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals. When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality. The "Voucher→Books" route will be considered when auditing some liabilities accounts, preventing the client to "decrease" its liabilities.

比如审计计划贯穿整个工作的始终，并且可能会随着后续阶段的结果而发生变化；连续审计的情况下，通常要看客户上一年度的底稿和预审的结果；在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；在审计一些负债类科目时实行的是"证→账"路线，以防客户虚减负债。

Liabilities: short-term loan, tradable financial liability, employ compensation payable, taxes and dues payable, interest payable, dividend payable, non-current liabilities due within one year/current portion of non-current debt, accounts payable, note payable, unearned revenue/advances from customers, long-term loan, long-term payables, bonds payable, etc.

负债：短期贷款，交易性金融负债，应付职工薪酬，应付税费，应付利息，应付股利，一年内到期的非流其他应收款包括动性负债，应付账款，应付票据，预收账款，长期贷款，长期应付款，应付债券，等

In the end, I propose five policy recommendations to stay away from fiscal crisis and the improvement of fiscal sustainability. They are to regulate the behaviors of the government's administration and the income distribution, to establish the mechanism of keeping stable growth of government revenues, to establish sinking fund, to form the mechanism of coping with the government emergency, to set up fore-emergency system, to reinforce the management of foreign liabilities, and to reduce the probability of the occurrence of contingent liabilities crisis.

最后，提出了六点开放经济条件下促进我国财政风险防范及财政持续性的政策建议，它们分别为规范政府行政与收入分配行为，形成财政收入稳定增长机制；建立偿债基金，构建政府应急反映机制；设立预警系统，防范债务风险；加强外债管理，防范外债风险；降低或有债务风险转化为债务风险的程度；加强财政政策与货币政策的协调配合。

Temporary differences, is the book value of assets or liabilities of the difference between its tax base; not recognized as assets and liabilities of the project, according to tax laws can determine their tax base, the tax base and its book value of between The difference is also ...

暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也。。。

The term "reserves for life insurance liabilities" refers to the reserves made by an insurer for unexpired life insurance liabilities.

寿险责任准备金，是指保险人为尚未终止的人寿保险责任提取的准备金。

Claims payable, provision for unexpired risk and provision for catastrophes meet the definition of liabilities and should be recognized as insurance liabilities.

既然应该选用资产负债法作为保险会计处理的方法，而资产负债法强调的是资产和负债的计量，因此，第三章和第四章对保险合同产生的保险资产和保险负债的确认和计量进行研究。

Each of us agree that upon his or our failure at any time to keep a margin of security with you satisfactory to you, or upon the making by him or us of any assignment for the benefit of creditors, or upon the filing of any voluntary or involuntary petition in bankruptcy by or against him or us, or upon the application for the appointment of a receiver of any of his or our property, or upon any act of insolvency of him or us, all of such obligations and liabilities shall become and be immediately due and payable without demand or notice, notwithstanding any credit or time allowed to him or us, or any instrument evidencing any such obligations or liabilities or otherwise.

我们每人都同意，一旦他或我们在某一时间没有在贵行保存一笔贵行认为满意的保证金，或一旦他或我们转让债权人的任何利益，或一旦他或我们自动或被强制提起任何破产申请，或一旦对他或我们的任何财产提出清算申请，或一旦他或我们具有任何无偿还能力行为，所有这些责任和债务不用敦促或通知均立即到期应予偿付，不管他或我们是否得到任何宽限或规定期限，也不管有任何文据或其他证据证明此种责任或债务。

He's a pretty westernised kind of guy.

他是一个非常西化的人。

National spirit is the moral kingpin for a nation to realize common ideal and goal.

一、中华民族精神的基本内涵党的十六大报告指出：在五千多年的发展中，中华民族形成了以爱国主义为核心的团结统一、爱好和平、勤劳勇敢、自强不息的伟大民族精神。