Chinese translation for "预计负债"
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- anti***tion liabilities
anticipation liabilities
estimable liabilities
estimated liabilities
provision
Related Translations:
预计开支: anticipated expenditure 预计法: predetermined methodpredication methodprediction method 预计弹道: planned trajectoryprecalculated trajectorypredicted trajectoryscheduled trajectory 预计收入: anticipated revenueprojected incomeprojected revenueprospective income 预计销售利润: estimated profit from sales
- Example Sentences:
| 1. | On affirmation of the predicted liability
确认预计负债的相关问题探讨 | | 2. | 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
因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号或有事项》所确认的因重组所发生的预计负债金额进行估计。 | | 3. | 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
因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号或有事项》所确认的因重组所发生的预计负债金额进行估计。 | | 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：
- "预计飞越时刻" Chinese translation, "预计费用" Chinese translation, "预计分配率" Chinese translation, "预计分批成本制度" Chinese translation, "预计分摊率" Chinese translation, "预计工资率" Chinese translation, "预计工作量" Chinese translation, "预计功率" Chinese translation, "预计供应日" Chinese translation, "预计故障率" Chinese translation
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