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。
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。
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
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)
Investigation on Recognition and Measurement of Dividend Insurance Policy Debts;
分红保险合同红利负债的确认与计量研究
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
group consolidated balance sheet
集团综合资产负债表
The Research of the Rasonable Limit of National Debts Quantity in China;
我国国债债务负担合理数量界限研究
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 Study on the Balance Sheet Liability Approach of Accounting for Income Taxes;
关于所得税会计中资产负债表债务法的研究
On the Influence of Balance Sheet Obligation Method to Income Tax Accountancy Checking;
论资产负债表债务法对所得税会计核算的影响
Accounting Comparison of Balance Sheet Liability Method and Income Statement Liability Method;
资产负债表债务法与损益表债务法的会计处理比较
Income Tax Accounting: From Liability Method of Income Statement Approach to Balance Sheet Approach;
所得税会计,从利润表债务法到资产负债表债务法