liability balance 中文意思是什麼
liability balance
解釋
負擔額對照表-
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。 -
The steering committee considers that an " all monies " guarantee under which the guarantor s liability could be increased only with his express consent will strike a reasonable balance between ensuring that the guarantor is made fully aware of the obligations that he she is assuming under the model guarantee form, whilst at the same time preserving the efficacy of banking operations
若按揭貸款人希望增加擔保人在標準擔保書下的責任，則必須徵得擔保人的明示同意。統籌委員會認為以上的安排應能在確保擔保人完全明白其在標準擔保書下所承擔的責任，以及同時維持銀行運作效率兩者間取得平衡。 -
The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets
文章主要就資產負債表債務法的核心，即遞延所得稅負債和遞延所得稅資產的確認和計量進行了探討。 -
The theory base of the liability of warrant for defects is to maintain the considerate balance relationship of contracts with consideration and to protect trade security and interests and rights of the consumer
維護有償合同的等價均衡關系，保護交易安全和消費者權益，是瑕疵擔保責任產生的理論根據。 -
Secondly, this paper discusses the connection between obsa and in - balance - sheet activities ( asset and liability business ), and the connection between financial innovation and obsa. also, this paper summarizes the reason for the rapid development of obsa
隨后論文從理論上分析了表外業務與表內業務的關系，金融創新與表外業務的關系，以及表外業務對商業銀行和宏觀經濟的影響。 -
Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. 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 fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities
資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬，因而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項目賬面價值中，惟財政儲備賬項仍以原本價值入賬，而其市值與原本值之間的差額則包括在其他負債這一項目內。 -
Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions
會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。 -
Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions
會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。 -
One kind of legal mandatory focuses on the financial rations, such as equity insolvency test, balance sheet test, liability / asset ratio, and cash flow test. another kind of legal mandatory focuses on the " stated capital " and fixed - ratio reserves fund. i pay much attention to the issue of " which part of the value can be distributed "
接近之處在於：採用法定資本的概念，法定了最低注冊資本，強制計提資本公積金和盈餘公積金，以維護公示資本，並在公示資本之外增加對債權的擔保，以及限制實繳出資的分配，限制減資分配和股票回購，傾向于把可分配的價值限定於利潤、限定於資本的增值部分。 -
The requirements of the basel agreement are designed to encourage bank to strengthen their capital position and consider the risk of the off - balance - sheet commitments. asset - liability management is integrated of self - discipline and financial supervision. the purpose of asset - liability management is to formulate strategies and take actions that shape a bank ' s balance sheet as a whole in a way that contributes to its desired goals
資產負債比例管理是一種自律管理與外部監管有機結合的管理方式，其實質是在銀行長期戰略計劃指導下，在短期金融計劃和決策中協調好資金來源和資金運用的內在聯系，實現資金流動性、安全性、盈利性的均衡，是流動性資產、債券貸款、負債和資本相結合的綜合管理。 -
The expression " to stop recognizing " shall refer to a financial asset or financial liability to be written off from the account and balance sheet of the enterprise
終止確認，是指將金融資產或金融負債從企業的賬戶和資產負債表內予以轉銷。 -
If the hedged item is a liability within the re - pricing period, it shall be presented as a separate item under the liabilities item ( presenting behind the financial liabilities ) of the balance sheet, and shall be written off after the termination of recognition
（二）被套期項目在重新定價期間內是負債的，在資產負債表中負債項下單列項目反映（列在金融負債后） ，待終止確認時轉銷。 -
Based on the default liability system and internal relations, the paper focuses on, discussing issues, reflecting the compensation rules in the contract restrictions and the needs to balance the interests of society
摘要本文從違約賠償責任制度的體系和內部關系討論問題，以體現出賠償限制規則在調整合同關系、平衡社會利益中的必要性、重要性和公平性。 -
Really, electronization, digitized era is already come, electronic fund transfer becoming generally used the way in fund payment and balance day by day in our daily life, therefore how to use the law to solve the contradiction and dispute produced in the electronic payment, especially how to confirm that which kind of legal liability problem to the bank and customer should bear, these seem very urgent and reality
確實，在電子化、數字化時代已經到來的今天，電子資金劃撥日益成為我們日常生活中所普遍運用的資金支付與結算方式，因而如何運用法律來解決在電子支付中產生的矛盾與糾紛，特別是如何確定銀行及客戶應當承擔何種法律責任的問題，就顯得非常迫切而現實。 -
In the event that an applicant requests the termination of the contract subsequent to the commencement of the insurance liability, the insurer may retain the premiums for the period from the commencement of the insurance liability to the date of the termination of the contract, and shall return the balance of the premiums to the applicant
保險責任開始后，投保人要求解除合同的，保險人可以收取自保險責任開始之日起至合同解除之日止期間的保險費，剩餘部分退還投保人。 -
Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。 -
Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method
第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。 -
Balance of interests in the compulsory liability insurance for the third parties in a motor vehicle accident
機動車第三者責任強制保險的利益衡平問題研究 -
Further more it is very difficult to balance the interest between the two parties, in particular when the relying party is suffered for the negligence of the ca. based on comparison with the professional liability to the third party, the article argues that the above relationship should be classified into “ trusted ” instead of “ contractual ”
但是，認證機構和證書信賴方之間的關系，認證機構在頒發和管理電子證書時因「過失」導致信賴方受損時，如何在信賴方的信賴利益和認證機構的職業利益之間尋求平衡
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