負債種類 的英文怎麼說

中文拼音 [fùzhàizhǒnglèi]
負債種類 英文
classes of liabilities
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 種 : 種名詞（姓氏） a surname
  • 類 : Ⅰ名1 （許多相似或相同的事物的綜合; 種類） class; category; kind; type 2 （姓氏） a surname Ⅱ動詞...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  • 種類 : kind; class; description; type; variety
  1. Thereinto, the first five types are also called by a joint name as onefold indebtedness ( characteristics of indebtedness types summarized in the paper )

    其中前五種類型負債又統稱為單一型負債（文中對該負債類型的特徵進行了概括） 。
  2. 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。
  3. Based on an statement of relative elements of life insurance and analysis of some key concepts, the thesis firstly sums up, compares and analyzes the commercial life insurance supply market in china from two aspects : company and product ; secondly, it introduces a method of measuring one ' s insurance demand, expound the methods and strategies of how to choose a company or a product : how to choose a company is to calculate, compare and analyze the ratios of debt and profit, which are based on statements of assets and debts and statements of losses and profits. a choice is made finally according to the above results ; how to choose a product include the methods of comparing all kinds of policy cost, and a empirical analysis is made for term policy cost, in addition, on basis of the present situation of life insurance market in china, author bring forth a simple way to choose participate insurance

    本文在闡述有關壽險基本知識並剖析其中關鍵概念的基礎上，首先從壽險公司和壽險險種兩個方面對中國商業人壽保險供給市場進行了歸納、比較和分析，接著介紹了確定保險需求的方法以及選擇壽險公司和險種的方法和策略：選擇壽險公司的具體方法是以各壽險公司的資產負債表和損益表為依據，計算出並比較分析各公司的償債比率和盈利比率，來考察其償債能力和盈利能力，最後根據結果做出相應選擇；選擇壽險險種的方法包括比較各類壽險保單成本的方法，本文對其中的定期壽險保單成本進行了實證分析，並根據中國壽險市場的現狀，提出了選擇分紅險的簡易方法。
  4. Article 134 where the creditor owes debts to the bankrupt person before bankruptcy declaration, regardless whether the kind of debts is same, the creditor may claim for set - off to the bankruptcy assignee before the project on bankruptcy distribution is publicized

    第一百三十四條債權人在破產宣告前對破產人負有債務的，不論該債務的給付種類是否相同，可以在破產分配方案公告前向破產清算人主張抵銷。
  5. Observe by the sort of reinsurance again, no matter rate reinsurance or excessive forehead reinsurance, all lose fu zhi duty to former insurant by original underwriter, creditor of partnership of no less than requests to fulfil a contract to partnership form duty

    再由再保險的種類觀察，不論比率再保險或溢額再保險，均由原保險人對原被保險人負給付之責，正如合夥債權人對合夥體請求履行合同之責。
  6. Class of liabilities

    負債的種類
  7. For a start, bonds can operate as a kind of negative - feedback system ; when yields rise, so do mortgage rates ( particularly in america, where loan rates are linked to bond yields )

    首先，債券運作時類似一種負反饋系統；當債券收益率上升，抵押貸款利率也隨之上升（特別是在美國，其貸款利率與債券利率掛鉤） 。
  8. From the company ’ s aspect, the products of insurance companies become more and more complex, especially in life insurance, while we are still placed in the low level of management, the investment channel is still narrow, the rate of return is low, and the quality of assets is not very good. from the regulator ’ s aspect, the solvency margin is the main tool of supervision. the indicator system is still not perfect, which can not be competent for the comprehensive and holistic forecasting task of insurance company ' s operation and financial status

    從保險企業角度來看，目前我國保險企業仍處于較低水平的管理層次，而從我國保險公司資產和負債結構看，產品的創新已經使公司的產品結構十分復雜，特別是在壽險方面，隨著新型投資保單的陸續出臺，保險公司的產品和種類與國外發達國家已非常接近，但是從資產來看，投資資產種類過少，資金運用渠道相對狹窄，資金收益率低下，資產總體來說質量不高，資產的質量和數量遠低於負債的要求，存在很大的潛在風險。
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