負債帳 的英文怎麼說
中文拼音 [fùzhàizhàng]
負債帳
英文
liabilities account-
The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated
調帳分類為借記或貸記以前年度損益調整，同時貸記或借記錯記的資產或負債帳戶。Accounts payable and notes payable are typical example of current liabilities
應付帳款和應付票據是流動負債的典型例子。A certified copy of balance sheet and profit and loss account in respect of the basis period
該評稅基期內經簽署證實的資產負債表和損益帳；A trial balance is a list of all accounts with their balances ? as ? sets first, followed by liabilities and then owner ' s equity
試算平衡表是列示所有帳戶余額，且按資產、負債和所有者權益順序列示會計資料。（ including ， without limitation ， indebtedness owing by seller to third parties who have granted buyer a security interest in the accounts ， chattel paper and general intangibles of said third party ； and further including ， without limitation ， any and all attorneys fees ， expenses ， costs ， premiums ， charges and interest owed by seller to buyer ， whether under the agreements ， or otherwise ） whether due or not due ， absolute or contingent ， liquidated or unliquidated ， determined or undetermined ， whether seller may be liable individually or jointly with others ， whether recovery upon such indebtedness may be or hereafter becomes barred by any statute of limitations or whether such indebtedness may be or hereafter becomes otherwise unenforceable ， and includes sellers prompt ， full and faithful performance ， observance and discharge of each and every term ， condition ， agreement ， representation ， warranty undertaking and provision to be performed by seller under these agreements
這里的術語「負債」 「債務」 （以下一併簡稱為債務）應按照各自最廣泛的含義被使用，債務包括賣方先前、現在和今後，基於自願或非自願發生的所有預付款、負債、債務和責任，不論債務如何產生， （包括但不限於，賣方對已用自己的帳戶、動產文書或一般無體物向買方提供擔保利益的第三方之負債，並進而包括但不限於，賣方在協議等項下欠付買方的全部律師費、支出、費用、保險費、運費和利息） ，不論債務是否已經到期、是否必然發生、是否已清算、是否已決，不論賣方是單獨或與他人連帶承擔責任，不論債務的追償是否已經或將會受到時效法的阻礙，也不論債務是否已經或將要無法強制執行，賣方應當即時、充分和善意的履行、遵守和完成全部條款、條件、協議、陳述、擔保義務和這些協議項下賣方應當履行的條款。（ including ， without limitation ， indebtedne owing by seller to third parties who have granted buyer a security interest in the accounts ， chattel paper and general intangibles of said third party ； and further including ， without limitation ， any and all attorneys fees ， expe es ， costs ， premiums ， charges and interest owed by seller to buyer ， whether under the agreements ， or otherwise ） whether due or not due ， a olute or contingent ， liquidated or unliquidated ， determined or undetermined ， whether seller may be liable individually or jointly with others ， whether recovery upon such indebtedne may be or hereafter becomes barred by any statute of limitatio or whether such indebtedne may be or hereafter becomes otherwise unenforceable ， and includes sellers prompt ， full and faithful performance ， o ervance and discharge of each and every term ， condition ， agreement ， representation ， warranty undertaking and provision to be performed by seller under these agreements
這里的術語「負債」 「債務」 （以下一併簡稱為債務）應按照各自最廣泛的含義被使用，債務包括賣方先前、現在和今後，基於自願或非自願發生的所有預付款、負債、債務和責任，不論債務如何產生， （包括但不限於，賣方對已用自己的帳戶、動產文書或一般無體物向買方提供擔保利益的第三方之負債，並進而包括但不限於，賣方在協議等項下欠付買方的全部律師費、支出、費用、保險費、運費和利息） ，不論債務是否已經到期、是否必然發生、是否已清算、是否已決，不論賣方是單獨或與他人連帶承擔責任，不論債務的追償是否已經或將會受到時效法的阻礙，也不論債務是否已經或將要無法強制執行，賣方應當即時、充分和善意的履行、遵守和完成全部條款、條件、協議、陳述、擔保義務和這些協議項下賣方應當履行的條款。The terms indebtedness and obligations are （ hereinafter collectively referred to as the obligations ） used herein in their most comprehensive sense and include any and all advances ， debts ， obligations and liabilities of seller ， heretofore ， now ， or hereafter made ， incurred or created ， whether voluntarily or involuntarily ， and however arising （ including ， without limitation ， indebtedness owing by seller to third parties who have granted buyer a security interest in the accounts ， chattel paper and general intangibles of said third party ； and further including ， without limitation ， any and all attorneys fees ， expenses ， costs ， premiums ， charges and interest owed by seller to buyer ， whether under the agreements ， or otherwise ） whether due or not due ， absolute or contingent ， liquidated or unliquidated ， determined or undetermined ， whether seller may be liable individually or jointly with others ， whether recovery upon such indebtedness may be or hereafter becomes barred by any statute of limitations or whether such indebtedness may be or hereafter becomes otherwise unenforceable ， and includes sellers prompt ， full and faithful performance ， observance and discharge of each and every term ， condition ， agreement ， representation ， warranty undertaking and provision to be performed by seller under these agreements
這里的術語「負債」 「債務」 （以下一併簡稱為債務）應按照各自最廣泛的含義被使用，債務包括賣方先前、現在和今後，基於自願或非自願發生的所有預付款、負債、債務和責任，不論債務如何產生， （包括但不限於，賣方對已用自己的帳戶、動產文書或一般無體物向買方提供擔保利益的第三方之負債，並進而包括但不限於，賣方在協議等項下欠付買方的全部律師費、支出、費用、保險費、運費和利息） ，不論債務是否已經到期、是否必然發生、是否已清算、是否已決，不論賣方是單獨或與他人連帶承擔責任，不論債務的追償是否已經或將會受到時效法的阻礙，也不論債務是否已經或將要無法強制執行，賣方應當即時、充分和善意的履行、遵守和完成全部條款、條件、協議、陳述、擔保義務和這些協議項下賣方應當履行的條款。Regarding the compilation of balance of payments ( bop ) account, the survey of external claims, liabilities and income was launched in may 1999 to collect the required data for compiling the detailed components of the financial account
關于編制國際收支平衡表的工作，政府統計處在一九九九年五月展開了一項名為對外申索、負債及收益的統計調查，以搜集編制金融帳所需的詳細資料。Every adjusting entry affects both an income statement account and a balance sheet account
每筆調整分錄都會影響到一個收益表帳戶和一個資產負債表帳戶。The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of placements by other hksar government funds for which interest is payable at market - based rates, which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities
由此引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債的帳面價值中，惟按?場利率計算利息的其他香港特區政府基金存款則在資產負債表內以資產負債表日期的本金額列示，而有關的價值重估差額則包括在「其他負債」項目內。The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities
這樣引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債帳面價值中，惟對有息財政儲備帳項的結欠仍在資產負債表內以原本價值列帳，而有關的價值重估差額則包括在其他負債這一項目內。Among the changes, authorized institutions have been required to disclose in their annual accounts concentration risks including geographical concentration of income, profitloss, assets, liabilities and contingent liabilities and commitments ; geographical concentration of loans and advances ; and foreign currency exposures. similar updates were incorporated into the
修訂的范圍包括要求認可機構在年度帳目內披露其風險集中情況，包括有關收入、溢利虧損、資產、負債及或然負債與承擔的區域集中情況、貸款與墊款的區域集中資料，以及外幣風險。All the assets and liabilities of the corporation will be transferred to the authority, including its properties, documents, accounts and contractual agreements, etc
，土發公司的所有資產與負債，包括其財產文件帳目及合約協議等，均會移交市建局Current liabilities denominated in multi - currencies shall be indi ? vidually accounted for in their originating currencies
有多種貨幣的流動負債，核算時應按不同的貨幣分別設帳登記。Other liabilities comprise expenses accrued at the year end, which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account, and the revaluation differences of the balances due to the interest - bearing fiscal reserves account
其他負債包括年終應計開支，其中包括應付予外匯基金債券的利息、對財政儲備帳項的結欠的利息，以及有息財政儲備帳項的?值與票面值的差額。On the trade account which is financed by a payment from a bank deposit to the exporters bank account, or by trade credit granted by the foreign exporter to the importer ; either of these funding channels represents an increase in hong kongs external financial liabilities or decrease in external assets and appears as a
以進口電視機為例這是屬于貿易帳的減項：進口所需資金可以是進口商把銀行存款轉帳至出口商的銀行戶口內，或由海外出口商提供貿易信貸。但兩者都會增加香港的對外金融負債或減少對外資產，是國際收支平衡帳金融環節的加項。Assets and liabilities accounts
資產及負債帳戶If a transaction increases the total of liabilities. we should crebit the relative liability account for the amount increased
一筆經濟業務如果使負債總額增加，我們應該以增加的金額貸記相應的負債帳戶。Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves, the transfer of express accruals from one liability account to another, and the use of excess balances to offset unrelated expenses in later periods
在內部調查中所發現的不當調整有：虛構及核銷預計負載和盈餘；將特殊的預計負載由一個負債帳戶轉移至另一個負債帳戶；將收入余額沖銷後期不相關的費用等。The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date
已確認的遞延稅項數額是按照資產和負債帳面金額的預期實現或清償方式，以結算日已生效或實際生效的稅率計量。分享友人