liability and asset 中文意思是什麼
liability and asset
解釋
負債與資產-
The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated
調帳分類為借記或貸記以前年度損益調整，同時貸記或借記錯記的資產或負債帳戶。 -
The commercial bank is facing the very high liquidity risk on the capital, liability, asset and the adaptive ability of environment change
國有商業銀行在資本金、負債、資產、以及對宏觀環境變化的應變能力方面都面臨者很大的流動性風險。 -
In the part of management strategy of interest risk, introduce the calculation of var, asset - liability - management ( alm ) and financial innovation
在利率風險的管理策略里介紹了var的測算、資產負債管理和金融創新。 -
The commercial banks have gradually implemented asset - liability ratio management and risk management mechanism, which enhanced their internal control system
商業銀行開始實施資產負債比例管理和風險管理，加強了內控機制。 -
In a capital lease, the lessee capitalizes the leased asset and reports a lease liability
在資本租賃中，承租人資本化租賃資產和報告租賃負債。 -
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。 -
The constructive fault and limited liability principle about the civil liability of asset accreditation agency are restated in law of corporation, which is revised in 2005, but there are many problems that must be researched thoroughly
2005年修訂的《公司法》從法律上明確了驗資機構民事責任的推定過錯原則和有限責任原則，然而有許多問題還需要進一步澄清。 -
This paper discussed constructive fault principle when it clarified connotation of “ unreal asset accreditation ” ; it clarified that the cause is neglecting the particularity of asset accreditation, on the basis of analyzing the legislation, justice and theory about the civil liability of asset accreditation agency
本文在澄清「驗資不實」的內涵的過程中論述了驗資機構民事責任的推定過錯責任原則;在對以往驗資機構民事責任的立法、司法及理論進行分析的過程中，論證了問題的癥結在於忽略了驗資自身的特殊性。 -
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。 -
The dissertation focuses on the theory & mechanism research on life insurers ’ integrated risk management ( irm ). based on the realistic contexts and theoretical foundations of irm, the paper tentatively establishes the theoretical frameworks of value - based irm and sets up an irm model & its extended model with a step - by - step risk integration system including capital risk integration, asset - liability risk integration, strategic & business risk integration, risk management & risk management culture integration. the paper is organized in preface ( contexts analysis ), irm theoretical framework & irm model establishment ( chapter 1 - 3 ), and the model ’ s practical execution ( chapter 4 - 7 )
論文基於壽險公司整合性風險管理構架進行理論與運行研究，以公司整合性風險管理產生的背景（導論）為起點，以經濟金融理論、財務理論、風險社會與風險文化理論為理論基礎（第一章） ，建立了基於價值創造的公司整合性風險管理理論體系（第二章） ，建構壽險公司整合性風險管理模型（第三章） ，並對所建模型進行擴展運用，形成了資本風險的整合管理、資產負債風險的整合管理、戰略風險與經營風險的整合管理、風險管理與風險管理文化的整合管理（第四章至第七章）的遞階式風險整合管理體系。 -
Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ), allowance for returns, and deferred income liability
介紹與應收款項相關的各類資產備抵科目：備抵可疑帳戶（ ada ） ，備抵銷貨退回，以及遞延所得。 -
Chapter one briefly introduces the classification of the risks, including the asset risk, liability risk, asset / liability matching risk and operational risk faced by the insurance company ; and then provides a general discussion of the insurance regulation and the solvency regulation
第一章從保險公司面臨的風險的分類出發，簡要介紹了保險公司面臨的資產風險、負債風險、資產/負債「匹配」或「相互影響」的風險和經營風險，對保險監管和償付能力監管進行了概述。 -
Asset, liability and equity
資產，負債和權益 -
Explore the concepts of " deferred tax liability " and " deferred tax asset.
理解「遞延稅金負債」和「遞延稅金資產」的概念。 -
The empirical analysis of data from five selected banks suggested that blr adjustments are largely determined by fed funds target rate fftr adjustments ; changes in liquidity conditions ; the blr - based liability - to - asset ratio of individual banks ; and the level of disequilibrium among blr, fftr and the risk premium of the hong kong dollar relative to the us dollar
5間銀行的數據進行的實證分析顯示，最優惠貸款利率的調整決定因素大致上為：聯邦基金目標利率目標利率的調整流動資金狀況的變化個別銀行以最優惠貸款利率計價的負債與資產比率負債與資產比率，以及最優惠貸款利率目標利率及港元相對美元的風險溢價之間的失衡程度。 -
Then, according to the cause of formation analysis, find out that the influential factor of liquidity risk mainly derive from two aspects - the internal structure of asset and liability and external economic environment, affirm and quantitatively analyze the influential degree of these factors for liquidity risk by means of static index method, correlation coefficient method, liquidity gap method, consequently acquire the major influential factor of liquidity risk
然後，結合成因分析，找出國有商業銀行流動性風險的影響因素主要來自於銀行自身資產負債結構和外部的宏觀經濟大環境兩個方面，並分別利用靜態指標法、相關系數法、流動性缺口模型法對影響因素對流動性風險的影響程度加以量化確認，從而明確現階段流動性風險的主要影響因子。 -
Article 25 if a hedged item is an unrecognized firm commitment, the accumulative amount of the changes in the fair value of the firm commitment resulting from the hedged risk shall be recognized as an asset or liability and the related gain or loss shall be included into the profits and losses of the current period
第二十五條被套期項目為尚未確認的確定承諾的，該確定承諾因被套期風險引起的公允價值變動累計額應當確認為一項資產或負債，相關的利得或損失應當計入當期損益。 -
The opening chapter analyses the operating features of airlines and the importance of financing in air transport industry. the two obvious features of high capitalization and asset - liability ratio in this industry determine the fact that financing is a prerequisite for airline operation
第一章從民航運輸企業特點著手，分析了融資對于航空公司的重要性，認為航空運輸業資本密集與資產負債率高的特點決定了融資是其資本運營必不可少的手段。 -
“ by monitoring the proximity of vegetation to overhead cables proactive maintenance can be taken therefore minimising liability and improving asset management
"監測接近植被架空電纜主動維修，可以因此減少負債，改善資產管理. -
Article 10 an enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset
第十條企業應當將當期和以前期間應交未交的所得稅確認為負債，將已支付的所得稅超過應支付的部分確認為資產。
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