負債法 的英文怎麼說
中文拼音 [fùzhàifǎ]
負債法
英文
liability method-
First, it reduced any incentive the bcra might have had to devalue the peso by converting its liabilities into us dollars a measure of greater significance for argentina than for hong kong, since banks clearing balances in the former also include statutory liquidity deposits
首先，這項措施把阿根廷央行的負債轉為美元，從而減低了阿根廷央行把披索貶值的誘因這項措施對阿根廷的影響比香港大，因為前者的銀行結算餘額包括法定流動資金存款。According to reality situation hi bank of china mudanjiang branch, the author goes step further to detail and perfect the alrm ' s index within the rule of the central bank and bank of china head office. from secondary banks point of view, the author applies system theory, cybernetics and linear programming theory to establish a set of the index system of the alrm of bank of china mudanjiang branch. the author refers to strengthen and perfect the internal control institution and preventative measure of risk and establish alrm ' s integrated evaluation model and examinatorial method
論文從二級分行的角度，應用系統理論、控制論和線性規劃理論，建立了一套適合中國銀行牡丹江市分行資產負債比例管理的指標體系，提出了加強和完善中國銀行牡丹江市分行資產負債比例管理的內部監控制度和風險防範措施，建立了該行資產負債比例管理綜合評價模型及考核辦法，並對其組織機構的設計及指標的管理提出了相應建議，初步形成了一套資產負債比例管理的組織、指標管理和評價考核體系，從而使中國銀行牡丹江市分行能夠更好的管理本行的資產和負債，創造更大的效益，增強其競爭能力。The court judgment can then be enforced like any other, through the sheriff ' s office, by garnishment of wages, seizure of bank account, and the debtor ' s attendance for a judgment debtor examination
法庭對此類案件的判決則象其他類別的判決一樣被強制執行，比如通過警方，及扣押工資，凍結賬戶，全面考核負債人的負債狀況等。It should meet the following 3 requirements : being set up in line with relevant legal basis, having its full name, organization and location, and capable of taking civil liabilities ; independently possessing and using its assets and assuming its liabilities, and entitled to sign contracts with other institutions ; and making independent accounts of its profits and losses, and capable of com pili ng its own balance sheet
它應同時具備的條件是：依法成立，有自己的名稱、組織機構和場所，能夠承擔民事責任；獨立擁有和使用資產，承擔負債，有權與其他單位簽訂合同；獨立核算盈虧，能夠編制資產負債表。（ 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。Expounds the five main aspect of risk in national commercial bank, i. e. signal liability structure, bad loan quality, low capital efficiency, imperfect restriction on interior power, thin consciousness on risk avoidance ; summarizes five characters of the bank risks, including risk concentration, moral risk, risks caused by system structure, inequi ty between bank risks and revenues, aggrandizement trend of bank risks ; analysis eight reasons for bank risks, including proprietary ownership voidance, macroeconomic fluctuation, ineffective capita ] buffer mechanism, enterprise reasons. no synchronous fiscal investment and financial reform, incompetence law and regulation enforcement. chapter4 argues the opportunities and challenges of the financial globalization and requirement for bank risk managem ent. chapters suggests the methods for the risk management of national commercial bank
緊接著在第三章闡述了我國國有商業銀行風險的「五大表現」 ，即負債結構單一、信貸資產質量差、資本充足率低、內部控制機制薄弱、防範風險的意識淡薄；總結了我國國有商業銀行風險的「五大特點」 ，即風險高度集中、風險人為匿藏、風險的體制性、風險與收益嚴重不對稱、風險呈繼續擴大態勢；剖析了我國國有商業銀行風險形成的「八大因素」 ，即金融產權「人格」虛設、宏觀經濟波動、資本金等緩沖機制不健全、財政、投資和金融的體制改革不配套、法律和法規不健全等。Research on asset - liability quantity indexes based on cvmo1 - optimum
基於約束變尺度法的資產負債數量指標優化研究Prepare balance sheet account reconciliation ; recommend solutions to issues and improvement measures for related accounting procedures ; review current processes for re - engineering or automation opportunities ; ensure compliance with established policies and procedures ( local and corporate statutory reporting and filing requirements
準備負債資產表賬戶調節；推薦相關會計程序問題的解決方案和改進的方法；復核最近的程序看是否有重新策劃或自動化的機會；確保政策與流程的一致性（地方與法人的有關法令的報告和編檔保存的要求） 。Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period
第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。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。Based on the analysis of financial assets, savings, debt, income and expenditure, etc. in family finance with its essence as a starting point, the paper tells the common rule in family financial activity and social financial activity and further explains the characteristics of chinese family finance and the problems that lie in it, after which the author puts forward relevant measure to solve it and gives us his opinions
摘要本文從家庭金融的本質出發，通過對家庭金融中的金融資產、儲蓄、負債、收入和支出等方面的分析，闡述家庭內部金融活動和參與社會金融活動的一般規律，進一步說明中國家庭金融的特點和出現的問題，並提出相應措施和看法。Under the current policies and regulations as well as the market situation, it is suggested to improve their management skill in the following aspects : to increase the investment proportion of the available assets to seek higher investment return ; to optimize the capital structure by emphasizing the balanced management of liabilities and assets ; to strengthen risk control and invest ment appraisal to ensure sustained and steady return
面臨業務拓展型向經營管理型轉型期的中國保險企業，在現行政策法規與市場環境下，可著眼于提高可投資資產比例；規劃資產結構，實行資產負債管理；加強風險控制與績效評估，保證持續回報。Deferred income tax liability method
遞延所得稅負債法The fifth part is introduction of ias 12 understanding, including revise of ias 12, how to use balance sheet debt method, measurement and disclosure of deferred assets and deferred liabilities
第五章介紹對國際會計準則12號的理解，包括國際會計準則12號所得稅修訂，國際會計準則的資產負債表負債法及其運用，遞延所得稅資產和遞延所得稅負債的計量與披露。In previous years, partial provision was made for deferred tax using the income statement liability method, i. e. a liability was recognised in respect of timing differences arising, except where those timing differences were not expected to reverse in the foreseeable future
在過往年度，本公司乃按收益表之負債法就遞延稅項作出部份撥備即確認因時差而產生之負債，惟倘該等時差預期將不會在可見將來撥回除外。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。分享友人