1、

article 28: the financing guarantee liability balance of a financing guarantee company shall not be more than 10% of its net assets.

第二十八条融资性担保公司的融资性担保责任余额不得超过其净资产的10倍。

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Because Balance Sheet Liability method extends the concept of time difference by temporary difference, it advantages over other methods by providing relevant and comparable information complying with accounting objection.

资产负债表债务法以暂时性差异扩展了时间性差异,具有明显的符合会计报表信息导向及信息相关性、可比性强的优势。

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3、

With the change of the accounting environment, the asset-liability view take place of the income-expense view gradually. Thus, Balance sheet liability method appeared to confirm temporary difference, China proposed this method in the latest income tax standard.

随着会计环境的改变,资产负债观逐渐取代了收入费用观,衍生出资产负债表债务法确认暂时性差异,我国也在所得税准则中提出运用此方法。

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4、

Costs as an expression of the value of other potential employment of means of production constitute the liability items in the social balance sheet.

成本,作为生产资料其他潜在使用方式的价值表现形式,构成了社会总资产负债表的负债项目。

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6、

Changing the classification of a liability does not require a journal entry; the obligation merely is shown in a different section of the balance sheet.

这种负债分类的改变并不要求作会计分录,该项负债仅仅是在资产负债表的不同项目下列示。

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If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.

如果该项贷款要求在每月的最后一天支付利息,太阳风公司的资产负债表中将不包括应计利息的负债。

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8、

These three basic elements, assets, liability and capital, are connected by a fundamental relationship called balance sheet equation, sometimes called simply the accounting equation.

资产、债和资本这三个基本要素由一个叫资产负债表等式,有时称之为会计等式的关系式连接起来。

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9、

However, the restrictions on the wealth management products show that the liability side of banks' balance sheets is also becoming problematic as they scramble to shore up their funding base.

但是,上述对理财产品的限制措施表明,随着银行争先恐后地充实自己的存款基础,它们资产负债表的负债方面也在出现问题。

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In order to keep the balance among inflictor, victim and public, three aspects should be considered as measures of regulating the amount of product liability damages: actual loss amount of victim, illegal profit amount of producer and seller, environmental harm and social harm.

计算产品责任损害赔偿数额时应考虑受害人实际损失额、生产者和销售者非法获利额、环境与社会危害等因素,以此来平衡受害人、加害人以及社会公众三方的利益。

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Traditionally, company polices pay respect to independence and limited liability of a company and they strike a balance of right and interest among shareholders and between shareholders and creditors.

传统公司制度在坚持公司独立人格和有限责任的前提下,实现了公司中股东与股东、股东与债权人之间的利益平衡。

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12、

The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.

永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。

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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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14、

Western developed countries have established product liability law to enhance the protection of consumers and balance the benefits of the three parties.

西方发达国家设立了产品责任制度来对此法律关系进行调整,加强对消费者的保护,平衡生产者、销售者与消费者三方的利益。

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Yet while the company argues that it has no liability for these taxes, it has identified a$ 190m possible tax liability on the balance sheet, just in case, as it does not know that all the right tax bills have been paid.

然而,虽然该公司自称没有缴纳这些税的责任,但它已确认公司资产负债表上有1.9亿美元可能应缴税款&这只是为了以防万一,因为它不清楚所有相关税款是否已经如数缴纳。

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In order to achieve the balance of benefits among the company directors and the third party, worldwide legislation and prejudication establish the directors' liability to the third party one after another.

为了实现公司法上各主体的利益平衡,许多国家通过立法或判例纷纷确立了董事对第三人责任制度。

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