預提負債 的英文怎麼說
中文拼音 [yùdīfùzhài]
預提負債
英文
provisions-
The lessee will, therefore, be asked to submit his balance sheet and his profit and his profit and loss accounts for the past three years, in addition to his budget plans for the years to come
因此租賃人除了要提供今後若年的預算計劃，還要提供過去三年的資產負債表和損益賬目清單。（ 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。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。Counters for applications for various permits and certificates for trade or import export purposes of the agriculture, fisheries and conversation department, applications for incorporation and registration of companies, public searches of the companies registry, registration services for medical and healthcare professionals, registration and licensing services relating to chinese medicines, school dental clinics, sai ying pun dermatological clinic and chai wan social hygiene clinic of the department of health, shroff for receiving payment of debts damages of the department of justice, some support services to schools, teachers and the general public provided by the education and manpower bureau, registration services for electrical workers, lpg cylinder wagons, lifts and escalators, builders lifts tower working platforms and amusement rides provided by the electrical and mechanical services department, processing of sick leave clearance for employees claiming work injury compensation by the labour department, sections dealing with family litigation and insolvency matters and criminal matters of the legal aid department, licensing and port formalities at four marine offices and advance booking of professional ship surveying and inspection service of the marine department, services for offenders and medical social services at department of healths kowloon bay integrated treatment centre provided by the social welfare department, road driving tests and driving ability assessment services to people with disabilities provided by the transport department and customer enquiry centres and meter testing services of the water supplies department will move to a five - day week with effect from january 1, 2007
漁農自然護理署處理貿易或進出口許可證和證明書申請的櫃臺公司注冊處的申請注冊成立公司及辦理公司登記服務公眾查冊生署的醫護專業人員的注冊服務中醫藥注冊和發牌事務學童牙科診所西營盤皮膚科診所及柴灣社會生科診所律政司的接收償還債款損害賠償繳費處教育統籌局為學校教師和公眾提供的部分支援服務機電工程署的電業工程人員石油氣瓶車升降機及自動梯建築工地升降機塔式工作平臺及機動游戲機的注冊服務勞工處為申索工傷補償的雇員辦理銷假手續法律援助署負責處理家事訴訟清盤及刑事事宜的組別海事處的四個海事分處的發牌服務及關務專業船舶檢驗及檢查服務的預約服務社會福利署的違法者服務及於生署九灣綜合治療中心提供的醫務社會服務運輸署的路試駕駛考試及殘疾人士駕駛能力評估服務，以及水務署的客戶諮詢中心及水表測試服務等，都會在二零零七年一月一日起推行五天工作周。The income statement, the capital expenditures budget, and plans for raising cash and paying debts provide information for the cash budget, which feeds into the budgeted balance sheet
損益表『資本支出預算、籌措資金、償還債務都為現金預算提供數據，而現金預算則是預算資產負債表編制的基礎。Article 36 current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc
第三十六條流動負債是指將在一年或者超過一年的一個營業周期內償還的債務，包括短期借款、應付票據、應付帳款、預收貨款、應付工資、應交稅金、應付利潤、其他應付款、預提費用等。Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, dividends payable, other payable, provision for expenses, etc
流動負債是指將在一年或超過一年的營業周期內償還的債務，包括短期借款，應付票據、應付帳款、預收帳款、應付工資、應交稅金、應付利潤、應付股利、其他應付款、預提費用等。At first, this thesis analyzed some essential elements about the system of personal houe loan and make the compare to chinese and foreign system, and established the system of personal credit evaluate ; the second, the thesis discusses the investment technique and strategy of national debt in the provident fund, and established the model about how to invest the national debt ; the third, the thesis build the forecast model about fund collecting and drawing, and make use of the combination invest theories to build model of individual loan and national debt ; at last, the thesis analyses the risk ' s inside reason of house funds with the risk type, and to give out the related suggestion to funds risk. mechanism. the thesis research show me how to make use of that some models and methods in the process of haf management and make me deeply understand the house funds
本文首先分析了個人住房貸款制度基本要素，即貸款期限、貸款利率與抵押物價值的比例、政府在個人住房貸款市場中的作用、貸款違約情況下的處置措施、個人住房貸款的流動性問題，並對中外製度作了比較，建立了個人信用評分評級體系和信用評估模型，並以重慶市住房公積金為研究對象做出了住房資金個貸風險評估的實證研究；其次，分析了影響國債價格走勢的因素，討論了公積金國債的投資技巧和策略，並建立了基於理論的國債投資組合模型；接下來，根據資產負債管理理論中的資金總庫法和資金分配法分析了公積金總體資金項目的來源和運用，並就此作了總量平衡模型，對住房公積金季度累計歸集金額作了直線回歸和季節趨勢比率預測，運用投資組合理論建立了公積金個人貸款和國債投資組合的最優化模型；最後，探析了住房資金風險的內在原因和風險類型，從資金籌集風險、信貸回歸風險、保險機制、法律風險和政策風險五個方面為住房資金風險防範機制建設提出了相關建議。The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them
鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。Prepare and evaluate budgets and forecasts and analyze profit and loss statements and balance sheets to help ensure profitable operations and consistency with sound business management
每月負責分析比較利潤表和資產負債表與預算之間的差異，尋找並提供給管理層有利於的公司發展運作的建議。They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence
或有負債是一種潛在的負債，是難以預料的開支，根據或有負債的重要性或發生的餓概率，他可以在資產負債表上列示在其他的負債中，或在財務報表的附註中提示，或忽略不管。It systematically studes the microeconondc problem of retail bankin from the point view of macroecondrics, history and thcory for the first time. the visual ange is differen from the other acadeinic works on this topic. the dissehation probes the theory on fctail banking whie penwtg into the real - bill. theory, shiftability theory, the atiopated income thcory, otc, pod forward the five hindranes from retail banking table proposals on how chinese connnercial banks develop retail bankng and exoatiates on the marketin straegies, after investigating the social and economc background in which retail bw developed
本文的特色和新貢獻是：首次從宏觀的、歷史的、理論的角度出發，較系統地研究商業銀行零售業務這一微觀的問題，有不同於相關學術著作的新視角和體系；在深入研究真實票據理論、轉化能力理論、預期收入理論、負債管理理論和超貨幣供給理論等金融理論的基礎上，探索出零售業務產生和發展的理論基礎；通過對中外零售業務發展的經濟和社會條件的比較研究，提出中國商業銀行發展零售業務存在的五大障礙以及五個方面的政策選擇，並從營銷學角度對商業銀行零售業務的發展提出了營銷策略組合，闡述了逐步開展網上銀行零售業務的主張和思路By researching, the major innovations of this paper are : ( 1 ) analysises the assets and liabilities table and the loss and gain table of life insurance companies in china from 1998 to 2001 in detail, comprehensively reflects the structure of assets and liabilites in the life insurance companies even in the whole life insurance industry of our country during the recent years ; ( 2 ) on the aspect of assets management, our country should reduce the proportion of monetory assets, improve the proportion of investment assets and establish the scientific investment management system, and suitably lower the proporty of the fixed assets on the premise of guaranteeing the operation ; ( 3 ) on the aspect of management of matching assets and liabilities, the life insurance company of our country should reduce the sales of the policies of prearranged high insuranc rate, develop the new type of life insurance products and match each policy with prearranged high interest rate with high interest rate investment correspondingly ; ( 4 ) as refering to the index system of assets and liabilities management of the commercial banks in our country, it has explored that of the life insura
第三部分從壽險公司的資產管理、負債管理、資產負債匹配管理及資產負債匹配管理評價指標四個方面進行了分析和研究。本文的主要創新之處是： （ 1 ）將自1998年至2001年國內所有壽險公司的資產負債表和損益表進行了詳細的分析，比較全面地反映了我國近年來各壽險公司及整個壽險業資產負債的結構狀況； （ 2 ）在資產管理方面，我國應適當降低貨幣類資產的比例、提高投資類資產的比例並建立科學的投資管理體系、保證經營的前提下適當降低固定資產的比例、盡量減少佔用類資產的比例等； （ 3 ）在資產負債匹配管理方面，我國壽險公司應盡量減少高預定利率保單的銷售、發展新型壽險產品，每銷售一批較高預定利率的保單就應選擇相應高利率的投資與之對應匹配； （ 4 ）借鑒我國商業銀行資產負債管理的指標體系，探討了壽險公司資產負債匹配管理的指標體系。After 1989, the increase of demand slowed down and facing the complexion of low degree of industrial concentration of product market and financial strain of medi um and small - sized enterprises caused by the circulating trap of " credit squeeze - - - bad loan ", the advantageous enterprises " " wallow in money ", specifically, those listed companies that could finance from the stock market, began to take predatory pricing strategy in succession and tried to enlarge market share and obtain high return by squeezing medium and small - sized enterprises out of the market after 1998, the vicious circle of deflation and " credit grudging " of banks in product and credit markets, overcapacity, the difficulty of retreating of loss - incurring enterprises in some industries from the market for institutional reasons and over - competition in some industries, led to the incessant decrease of enterprises " global income, persistent increase of rate of debts and constant rise of ratio of bad assets of banks, which further intensified the vicious circle of deflation and " credit grudging " of banks
如在改革開放初期，在產品市場需求旺盛和信貸市場預算軟約束的情況下，各類企業的最優決策就是採用高負債、高擴張的「負債的有限責任效應」策略來搶占市場並獲得高回報； 1989年以後，需求增速開始放緩，面臨產品市場產業集中度較低和信貸市場「信貸緊縮-不良貸款」循環陷阱導致的中小企業資金緊張的局面， 「錢袋鼓鼓」的優勢企業（尤其是那些可以通過股票市場融通資金的上市公司）紛紛採用掠奪性定價策略，試圖通過把中小企業擠出市場來擴大市場份額並獲得高收益； 1998年以後，產品市場和信貸市場形成了通貨緊縮和銀行「惜貸」惡性循環的狀況。產品市場上部分行業生產能力嚴重過剩，且由於體制等原因導致虧損企業無法退出，因此這些行業中出現了過度競爭的現象，企業總體收益的不斷下滑、負債率不斷提高以及銀行不良資產率的持續上升，又進一步加強了通貨緊縮和銀行「惜貸」的惡性循環。This paper is on the basis of the research of the demonstrative item " financial risks analysis and control system " of the chonqqing science and technology tackle key item " nanan district government electronic demonstrative application of government affair ( 7220 - a - 1 ) ". based on well understanding and comprehending the characteristics of financial risks and meticulous considering the actual conditions of nanan district government, a method that constructs a multiagent system to edit local financial risk budget and calculate a series of indexes of evaluating financial risks situations is presented in this paper. categorizing ingredients that give rise to local financial risk, scheming agents in accordance with these ingredients, and scheming cooperative agent and some auxiliary agents to constitute the system are also proposed
本文以重慶市科技攻關重點項目「南岸區人民政府電子政務應用示範（ 7220 - a - 1 ） 」子項目「財政風險分析與控制系統」為選題背景，認真研究財政風險的特徵，結合南岸區政府財政實際情況，提出對引起地方財政風險的政府負債，按性質進行分類；對每一類負債設置一個agent進行分析和量化；設置財政風險agent和其他輔助agent ，組成多agent系統；利用多個agent的通訊與協作，編制地方財政風險預算並計算評估財政風險狀況的一系列指標。分享友人