預計負債 的英文怎麼說

中文拼音 [yùjìfùzhài]
預計負債 英文
anti***tion liabilities
  • 預 : Ⅰ副詞（預先; 事先） in advance; beforehand Ⅱ動詞（參與） take part in
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 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
  • 預計 : estimate; calculate in advance; expect
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. 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。
  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. Considering company developing trend and macro - economic environment together, by the calculating of asset value, profit ability value and growing up value, the decision making is mainly based on the balance sheet. secondly, " vit " always takes reality as its basis. it is more practical and more rational when analyze the expecting profit, the future cash flow or judge the value of a invested company

    價值投資理論與「現代投資理論」的區別在於：首先， 「現代投資理論」將大量復雜的預測技術和數學公式引入對投資資產的定價過程，而價值投資理論卻從資產負債表出發，結合公司發展趨勢和宏觀經濟環境等因素，通過對資產價值、盈利能力價值和成長性價值的計算來做出投資決策；其次，價值投資理論始終以現實為基礎，在分析處理預期收益和未來現金流時更實際、更理性地判斷被投資公司的價值。
  4. Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves, the transfer of express accruals from one liability account to another, and the use of excess balances to offset unrelated expenses in later periods

    在內部調查中所發現的不當調整有：虛構及核銷預計負載和盈餘；將特殊的預計負載由一個負債帳戶轉移至另一個負債帳戶；將收入余額沖銷後期不相關的費用等。
  5. Liquid liabilities ( also called quick liabilities or immediate liabilities ) refer to enterprises ' total debt payable within an operating cycle of one year or over one year, including short term loans, payables and advance payments, wages payable, taxes payable and profit payable, etc

    流動負債指企業在一年內或者超過一年的一個營業周期內需要償還的債務合計，其中包括短期借款、應付及預收款項、應付工資、應交稅金和應交利潤等。
  6. 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。
  7. 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。
  8. 3 government s contingent liabilities at 31 march 2003 and estimates of these at 31 march 2004 and 31 march 2005 are provided in section iv of this appendix as supplementary information to the mrf. 4

    載有二三年三月三十一日政府或有負債，以及在二四年三月三十一日和二五年三月三十一日政府或有負債的估計，作為中期預測的補充資料。
  9. 3 government s contingent liabilities at 31 march 2002 and an estimate at 31 march 2003 and 31 march 2004 respectively are provided in section iv of this appendix as supplementary information to the mrf. 4

    Iv部載有二二年三月三十一日政府或有負債，以及在二三年三月三十一日和二四年三月三十一日政府或有負債的估計，作為中期預測的補充資料。
  10. Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group

    資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。
  11. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date

    已確認的遞延稅項數額是按照資產和負債帳面金額的預期實現或清償方式，以結算日已生效或實際生效的稅率計量。
  12. On affirmation of the predicted liability

    確認預計負債的相關問題探討
  13. To record all the projects strictly in compliance with the approved plan of capital expenditure and expense expenditure, and estimate the cost and liability in accordance with the progress of the projects

    嚴格按計劃批復的資本性支出和費用化支出項目進行核算，每季度末依據工程項目進度預估成本及負債。
  14. Expenses plan and also funds plan ; existing or anticipated enterprise statement of profit and loss and property debt table ; cash flow indicator

    用款計劃及還款計劃;現有或預期的企業損益表及資產負債表;現金流量表。
  15. Article 17 on the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled

    第十七條資產負債表日，對于遞延所得稅資產和遞延所得稅負債，應當根據稅法規定，按照預期收回該資產或清償該負債期間的適用稅率計量。
  16. 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。
  17. The surplus for the year has exceeded the original estimate many times over ; the forecasted surplus for the transition year should reach an all time high ; our huge reserves now cover more than one - and - a - half times our total annual public expenditures ; the government s commitment in the amount of future expenditures for capital works is immaterial ; contractual loans and contingent liabilities are kept well within safety limits ; hong kong government and its wholly owned corporations continue to enjoy top credit ratings awarded by reputable international credit rating agencies

    數以倍計超預算的盈餘；破紀綠的未來盈利預測；蘊藏豐厚的儲備，足夠年半的總開銷；對固定資產投資的財務負擔所剩不多；有形借貸加上或然負債，仍低處在安全線之內；國際信貸評分持續保持在甲等水平。
  18. 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。
  19. The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the accounting standard for business enterprises - contingencies

    因重組所導致的估計未來現金流出數應當根據《企業會計準則第13號或有事項》所確認的因重組所發生的預計負債金額進行估計。
  20. Generally, the expenses that can be saved in the recombination and other benefits that could be brought about by the recombination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise

    因重組所導致的估計未來現金流出數應當根據《企業會計準則第13號或有事項》所確認的因重組所發生的預計負債金額進行估計。
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