contingent event 中文意思是什麼

contingent event 解釋
偶然事件
  • contingent : adj 1 可能的；偶然的 （to）; 臨時的；附隨的。2 因情況而異的，視條件而定的 （upon）。3 應急（用）...
  • event : n. 1. 事件；事情；事變；大事。2. 偶然事件，可能發生的事。3. 活動，經歷。4. 〈古語〉結局。5. 【體育】項目〈尤指重要比賽〉。6. 【法律】訴訟[判決]的結果。
  1. Contingent capital is a relatively new type of convergence product, connecting insurance and capital markets. it is based on a contractual commitment to provide capital to a company after a specific adverse event occurs that causes financial distress. and contingent capital is designed more to sustain bussiness operations after a major loss. the aim is to prevent insolvency or a theat to planned investment projects due to a lack of disposable funds. these types of solution are especially suitable for hedging against extremely rare, but severe loss events. the market for contingent capital has existed since about 1995 and consists of about 16 deals so far, totaling usd 6 billion. and in the past the main purchasers of contingent capital solutions have usually been direct insurers and reinsurers

    就現有的文獻資料顯示，截至2002年底，或有資本市場已經完成了16宗交易，交易總額達60億美元，大多數或有資本交易都是為保險公司和再保險公司服務的。隨著我國保險市場與國際市場的日益融合，國外保險公司參與國內保險市場的競爭，要想在國際化的激烈競爭中佔有一席之地，就需要跟上國際市場最前沿的發展，發揮后發優勢，充分利用已有的經驗和條件。因此，正確認識或有資本的重要作用和發展潛力，有計劃、有步驟地適時推出與我國國情相結合的或有資本工具，對做大做強中國保險業具有深遠的意義。
  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. Further in so far as any of the borrower ' s liabilities to the lender are contingent or future the borrower ' s liability to the lender to make payment of any sum or sums standing to any of the borrower ' s accounts shall to the extent necessary to cover such liabilities be suspended until the happening of the contingency or future event

    此外，只要借款人所欠貸款人的任何債務屬于或有或未來的，為保證償還上述債務，貸款人可暫停支付應付予借款人任何賬戶的任何一項或多項款項，直至這些或有或未來事件發生成為事實。
  4. A contingent liability is not an actual liability. instead, it is a potential liability that depends on a future event arising out of a dast transaction

    或有負債不是實際的負債，而是過去交易所產生的未來事項而估計的潛在負債。
  5. Cathay pacific has been title sponsor of this internationally acclaimed event for many years, keeping its tradition of leading the parade with a specially designed float and a big contingent of uniformed staff to symbolise the group s continued growth. an exciting line - up of 40 groups, including 13 floats and 15 overseas and 12 local performing troupes, thrilled the local people and overseas visitors who lined the parade route

    今年，國泰航空以集團持續發展為主題的花車連同百多位制服員工，率領40支巡遊隊伍，包括13架花車，以及15支海外和12支本地的表演隊伍，沿巡遊路線向觀眾拜年。
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