或有负债

Contingent liabilities of Auriga, such as potential liabilities related to previous asset or business disposals, would however have to be assessed

任何或有负债，例如与其之前的资产或商业活动有关的潜在负债等，都必须经过评估。

Central to the definition of a contingent liability is the element of uncertainty—uncertainty both as to the amount of loss and whether, in fact, a loss actually has occurred.

或有负债的定义核心就是不确定性这个因素——负债是否会发生，如果发生的话，金额是多少，都不确定。

Based on the analysis of the contingent liability situation of the district, the author will come up and define expenditure contingent liability and income contingent liability, and use local finance availability indicators to replace local finance income indicators, which is more accurate.

本文在分析过程中根据县区政府或有负债的现实状况，提出并定义了支出性或有负债和收入性或有负债、用地方财政可用财力指标替代了地方财政收入指标，提高了定量分析的科学性和准确性。

Nonoption contingent claims may also involve fees for the bank, but they do not necessarily impose a contingent liability on the bank because there is a symmetry in the obligations of the bank and the customer.

非选择权或有债权也可能涉及付给银行的费用，但这种债权不一定构成银行的或有负债，因为这种情况下银行与其客户的义务是平衡的。

The paper will analyze the repayment capacity of Wu Hua District of Kunming, and bring forward suggestions from the perspective of macro management mechanism, government contingent liability management system and local government investment management model based on the research.

最后，根据对或有负债现实状况的定性分析和评估判断结论，从宏观管理体制、政府或有负债管理制度以及地方政府投融资管理模式等方面提出了相关的政策建议。

I. Loan guarantee intent or commitment, guarantor's business license, financial statements, contingent liability status, and explanations to status of collateral.

i。 贷款担保意向或承诺，担保人营业执照、财务报表、或有负债状况，抵押物的情况说明。

There is essential difference between contingent liability and any other liability. The contingent liability are produced by long-term accumulative conflict of financial system, which is difficult to measure, foresee.

政府或有负债与政府财政所举借的债务有着本质区别，它主要不是财政自身运行过程造成的，而往往是经济体制转轨中各种矛盾的综合反映，是经济运行深层次矛盾长期积累的结果，同时，政府或有负债是一种不易准确估量、预测的债务，它的风险性更大，如果把握不好，极易引发财政危机和经济剧烈波动，甚至危及国家的政治稳定。

Contingent liability An obligation which is conditional upon the finalization of certain transactions or may arise in consequence of a future event now considered possible but not probable.

或有负债指一项负债，它的存在取决于某些交易的最后确定，或一个现在认为可能发生但不一定发生的未来事件的结果。

Since March 16,1998 security markets begin pursuing ST system, by the end of 2003, there are 178 special treated companies. Before these companies were special treated, 106 listed companies have offered debt guarantee for other companies. 43 companies of these 106 listed companies make the contingent liability become real debt because guaranteed companies default contracts.

从1998年3月16日起我国证券市场开始推行ST制度以来到2003年底，共有178家公司被ST，其中在被ST的前3年中，存在对外担保的上市公司有106家，在这106家上市公司中有43家公司由于被担保公司逾期未还担保贷款而使上市公司的或有负债成为实际负债。

In this chapter, we introduce and analyze the researches made by International Accountant Association Committee, USA, UK and Sweden. Through the introductions and analysis of overseas researches, we get enlightenments on these aspects: expense and liability recognition, disclosure of contingent liability, disclosure of actuarial information, sensitivity analysis and strict internal control system.

通过介绍与分析国际会计师联合会、美国、英国、瑞典在社会保障会计方面的研究成果，在以下方面给我国以启示：社会福利负债的确认、或有负债的披露、精算信息的披露、敏感性分析以及完善的内部控制制度。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。