1、

deferred revenue a liability account used for deposits and other cash receipts prior to the completion of the sale.

递延收入在完成销售前收取按金或其他现金的负债账目。

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2、

if a transaction increases the total of liabilities. we should credit the relative liability account for the amount increased.

一笔经济业务如果使负债总额增加,我们应该以增加的金额贷记相应的负债帐户。

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3、

As the services are rendered to the customer, an entry is made debiting the liability account and crediting a revenue account.

当为顾客提供服务时,作一笔分录借记负债账户并贷记一个收入类账户。

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4、

The liability of the carrier for each kilogram of checked baggage or cargo is limited to a sum of 17 units of account.

(二)对托运行李或者货物的赔偿责任限额,每公斤为17计算单位。

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5、

The profit and loss account show the movements which have take place since the last balance sheet. 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.

该损益帐目表明子上次资产负债表以来已经发生的变动。调帐分类为借记或贷记以前年度损益调整,同时贷记或借记错记的资产或负债帐户。

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6、

On account of the stress from international rules and the leading of academic mainstream, in most of judicial practice, the judgers adopted the doctrine of liability without fault.

由于国际压力和理论界的主流引导,更多的司法实践是采用无过错归责原则。

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7、

no-fault liability does not take no account of the fault of victims.

无过错责任并非不考虑受害人的过错。

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8、

in chapter two, the author probes into its legal status, mainly elaborates the distinctions between equitable liability principle and tort liability imputation principle, and explores the account for excluding it from principle of imputation.

第二部分探讨公平责任原则的法律地位,重点在于阐述公平责任原则同侵权责任归责原则的区别,以及其不适宜作为归责原则的理由。

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9、

the defects liability period for any plant or equipment shall be extended for the period that it cannot be used on account of defect.

任何工厂或设备的保修期可以延长到由于缺陷而导致的不能使用。

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10、

Account Payable: A liability that results from a purchase of goods or services on open account.

应付帐款: 因采购商品或接受劳务而引起的负债.

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11、

The bank shall be entitled to debit the amount of such liability and all costs incurred in connection with it to your account.

银行将有权把此类债务的数额以及随之产生的所有相关费用计入你的账户借方。

《柯林斯高阶英汉双解学习词典》

12、

Account: A summary record of the changes in a particular asset, liability, or owners'equity.

帐户: 特定的汇总资产 、 负债 、 所有者权益变动的记录.

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13、

The bank shall be entitled to debit the amount of such liability and all costs incurred in connection with it to your account

银行将有权把此类债务的数额以及随之产生的所有相关费用计入你的账户借方。

柯林斯高阶英汉双解学习词典

14、

Accounts payable-a liability we owe them money, we bought merchandise on account and owe them.

应付账款是负债,表示我们欠别人的钱.我们用赊购的方式买商品, 那么我们就欠别人的钱.

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15、

Account: A summary record of the changes in a particular asset, liability, or owners' equity.

资本与业主往来帐户帐户:特定的汇总资产、债、有者权益变动的记录。

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16、

The account dividends payable, which was credited at the date of declaring the dividend, is a current liability.

股利宣布日贷记的账户&应付股利是一个流动负债账户。

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