Chinese translation for "pending litigation"
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- 未决诉讼
Related Translations:
- Example Sentences:
| 1. | Other creditors . article 149 in bankruptcy distribution , as to obligatory rights subject to objection or those in pending litigation , the bankruptcy assignee shall deposit
第一百四十九条在破产分配时，对于有异议的债权或者涉讼未决的债权，破产清算人应当提存其分配额。 | | 2. | Second , there are many risks of contingency , such as guarantee , liabilities and pending litigations in subsidiaries . finally is the off - balance - sheet risk , such as the risk of off - balance - sheet subsidiaries
通过案例分析，我们发现子公司的财务风险可谓林林总总，包括是资产风险、或有负债风险、表外风险。 | | 3. | If the application is not procedurally compliant or subject to pending litigation or to a patent dispute , the authority - in - charge shall notify the application for cure or suspend the review proceedings until the litigation or the dispute is settled
如有不合程式或申请登记时已发生诉讼，或显已有争执者，应通知申请人补正，或俟诉讼或争执终了后为之。 | | 4. | 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
对于规范我国企业或有事项的会计核算和相关信息的披露问题，提高会计信息披露质量，保护投资者利益，具有重要的现实意义。本文试就或有事项的确认、计量以及信息披露略谈一下自己的认识，对准则可能存在的不足之处提出意见和建议，并采用实证方法对上市公司或有事项的披露状况进行了分析。本文共分五章进行论述，第一章是对或有事项的概括性介绍，包括或有事项的涵义、特征、或有事项会计的产生、或有事项的分类以及或有事项会计的基本框架等，有助于读者了解本文的一些基本概念；第二部分介绍了或有事项的确认，介绍了或有事项的确认条件和几种具体或有事项的会计处理；第三部分介绍了或有事项的计量，包括或有事项的计量原则和计量属性的选择等问题；第四部分介绍了或有事项的披露，包括或有资产、或有负债、预计负债等的披露；第五部分选取了部分上市公司的年报进行实证分析，指出了我国上市公司在或有事项披露方面存在的问题，并提出了完善我国上市公司或有事项信息披露的建议。 |
- Similar Words：
- "pending further instructions" Chinese translation, "pending identification" Chinese translation, "pending interrupt" Chinese translation, "pending interrupt condition" Chinese translation, "pending job" Chinese translation, "pending order" Chinese translation, "pending purchase item" Chinese translation, "pending purchase items" Chinese translation, "pending purchase items form" Chinese translation, "pending question" Chinese translation
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