With the introduction of some new changes in "Accounting System"(2000) that the Ministry of Finance issued,this article discusses several new problems in "Accounting System",and explores the concepts,recognition,measurement and disclosure of the predicted liability through comparsion with FASB-5 and IAS-37,having probed into the affirmation in debt of expectation according to the question.
依据新《企业会计制度》(2000),通过与国际会计准则第37号、美国财务会计准则第5号比较,研究了或有事项概念、确认、计量和披露等,探讨了预计负债的确认依据问题,在分析《企业会计制度》在实施中存在的一些不足和缺陷基础上,提出了解决这些问题的几点建议。
Based on the principle of golden section theory,this article analyzes the ratio of an enterprise s debt and equity in its assets and the ratio of short-term debt and long-term debt in its total debt.
8%,最优短期负债率=61。
Some theorists hold that short-term debt is an important factor that causes international financial crisis and the policy of restricting or banning the short-term capital by imposing taxes on its influx should be adopted to guard against the financial crisis.
按照金融危机理论,短期负债是造成国际金融危机的重要原因,为了防止金融危机的爆发,应该通过对短期资本流入征税等措施来限制甚至禁止短期外债。
Short-term debts of the former year has positive influence on performance,but debts of this year has a negative influence.
不同的负债结构对公司绩效的影响不同,往年短期负债对公司绩效影响为正,当年短期负债对公司绩效影响为负;长期负债与公司绩效并不存在显著的相关关系。
And the long-term liabilities are the important composing part of the enterprise liabilities.
负债融资是企业资本结构战略的一个重要组成部分,而长期负债又是企业负债中的重要组成。
The theoretical basis of swap:regarding long-term liability as capital;theory of“three uspport”.
互换的理论基础 :长期负债视同资本论 ;“三根支柱”论。
Discuss of Confirmed Intending Debt for Surety and Financial Processing;
对因担保事项产生的预计负债的确认及账务处理的探讨
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
other liabilities
其他负债(会计学)
current liability(C.L.); floating liability(L.A.); liquid liability; immediate liability
流动负债(会计学)
His total debt tots up to $1, 000.
他负债共计1000英镑。
overstated prior years' estimated liabilities
多报的往年估计负债额
audited balance sheet
经审计的资产负债表
accounting for off-balance-sheet transactions
资产负债表外交易会计
accounting for liabilities and shareholders' equity
负债与股东权益会计
total liabilities at book value
按帐面价值计的总负债
Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.
负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。
Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises.
包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。
comparative budget and actual balance sheet
预算与实际比较的资产负债表
Study on Early-warning System of Financial Risk in Hospital Liability Manament;
医院负债经营财务风险监测预警研究
Empirical Research on Early Warning Value of Electricity Corporations Liability Scales;
电力企业负债规模预警值的实证研究
Expenses plan and also funds plan; Existing or anticipated enterprise statement of profit and loss and property debt table; Cash flow indicator.
用款计划及还款计划;现有或预期的企业损益表及资产负债表;现金流量表。
The term estimated liabilities refers to liabilities which appear in financial statements at estimated dollar amounts.
估计负债这个术语是指在财务报表中以估计金额出现的负债。
A Brief Analysis of the Verification and Calculation of the Goodwill of Merger Based on the Balance Sheet Liability Method;
浅析资产负债表债务法合并商誉的确认与计量