This paper is mainly based on the theoretical study of life insurance accounting and the theory of general accounting, in view of the particularity of the life insurance; we make a study of the fair value measurement in life insurance liabilities.
本文主要基于保险会计理论研究的需要,从会计计量属性的角度,立足于一般会计理论,针对保险行业的特殊性,对保险负债的公允价值计量问题进行了研究。
In the balance sheet, it is shown as a reduction in the amount of the long-term liability. Thus, the net liability originally is equal to the amount borrowed.
在资产负债表中,它作为长期负债的减项。从而,最初的负债净额等于借入金额。
ratio of total liability to net worth
负债总额对净值的比率
ratio of net worth to total debt
净值对负债总额的比率;净值对负债总额的比率
ratio of fixed liabilities to total liabilities and net worth
固定负债对负债总额及净值的比率
ratio of current liabilities to total liabilities and net worth
流动负债对负债总额及净值的比率
profit ratio of total liabilities and net worth
负债总额与净值的利益率
turnover of total liabilities and net worth
负债及资本净值总额周转率
Equity Excess over the debit balance （money borrowed） in a stock account.
净值股票账户上超过债务余额（负债）的部分。
Net assets are the difference between the amount of assets and the amount of liabilities.
净资产是指企业的资产总额减去负债总额后的余额。
The term net assets means total assets minus total liabilities; in other words, net assets are equal to total stockholders' equity.
净资产就是总资产减总负债,换句话说,净资产等于股东权益总额。
It serves to reduce the accounts receivable to their net realizable value in the balance sheet, as shown by the following illustration...
它将资产负债表中的应收账款额冲减到可实现净值,例如…
net worth to assets ratio
资本净值与负债比率
The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.
资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。
Each liability should be listed separately, followed by a total figure for liabilities.
每项负债应分别列示,之后是负债总额。
Equity Excess over the debit balance（ money borrowed） in a stock account.
净值股票账户上超过债务余额（债）部分。
Excess of Assets over Liabilities
资产超过负债的溢额
overstated prior years' estimated liabilities
多报的往年估计负债额
debt to total assets ratio
负债对资产总额比率