contingent liability 中文意思是什麼

contingent liability 解釋
或有負債, 不確定債務
  • contingent : adj 1 可能的；偶然的 （to）; 臨時的；附隨的。2 因情況而異的，視條件而定的 （upon）。3 應急（用）...
  • liability : n. 1. 責任，義務。2. 〈pl. 〉 負債，債務 （opp. assets）. 3. 傾向；易於…的傾向[性質]。4. 不利條件。
  1. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  2. The bank may sell or otherwise dispose of all or any of the secured assets at any time, without demand for payment to any person and in such manner as the bank may in its absolute discretion think fit, if the bank considers it desirable to do so having regard to the then realisable value of the secured assets, whether or not any contingent or other liability owing by the customer to the bank shall have actually matured

    如本行在經考慮后基於擔保資產當時之可變現價值而認為有需要出售或以其他方式處置所有或任何有擔保資產，則在無須向任何人士要求付款之情況下，本行可按照其絕對酌情認為合適之方法，隨時出售或以其他方式處置所有或任何有擔保資產，不論任何或有或其他客戶拖欠本行的負債已否到期。
  3. System analysis of the contingent liability of county amp; amp; township governments

    縣鄉政府或有負債的體制分析
  4. Further in so far as any of the borrower ' s liabilities to the lender are contingent or future the borrower ' s liability to the lender to make payment of any sum or sums standing to any of the borrower ' s accounts shall to the extent necessary to cover such liabilities be suspended until the happening of the contingency or future event

    此外，只要借款人所欠貸款人的任何債務屬于或有或未來的，為保證償還上述債務，貸款人可暫停支付應付予借款人任何賬戶的任何一項或多項款項，直至這些或有或未來事件發生成為事實。
  5. In the third part, this dissertation analyses the difference between traditional accounting and uncertainty accounting in the recognition and puts the ideas and standards of uncertainty into action. in the third part, it discusses enterprise pricing theory and market pricing theory. on the basis of them, it establishes some pricing models, such as rapport model, option model and eva model, etc to evaluate the value of asset, liability, equity, derivative instruments and contingent transaction

    討論了企業定價理論和市場定價理論對會計計量的影響，闡釋了影響會計計量不確定性的因素，然後對資產、或有事項、創業企業股票發行、股票期權、衍生金融工具等計量的不確定性進行了研究，在此基礎上，建立了期權、經濟附加值等多種計量模型。
  6. A contingent liability is not an actual liability. instead, it is a potential liability that depends on a future event arising out of a dast transaction

    或有負債不是實際的負債，而是過去交易所產生的未來事項而估計的潛在負債。
  7. Contingent liability of the hong kong export credit insurance corporation

    香港出口信用保險局所負的或有法律責任
  8. The fact that a credit facility is guaranteed does not by itself give the guarantor the right to request deletion of data from the cra after account termination. however, when the guarantor steps into the shoes of the borrower, say due to crystallization of the contingent liability, a separate account relationship with the credit provider may then be created

    信貸安排由第三者作擔保人，並不表示擔保人有權在帳戶結束后要求自信貸資料服務機構的記錄刪除有關帳戶的資料。不過，當擔保人因或有負債而捲入借款人的債務中，便會與信貸提供者另行建立了帳戶上的關系。
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