查询词典 accrued liability

In Germanic law, all kinds of tort liability needn't make an investigation of feasor's bad psychology but the active and damage. In the late Medieval Age, tort liability didn't think of the fault of behavior in Feudal law, Manorial law, Urban law and Mercantile law, though strict liability was replaced by fault liability in Secular law and Cannon law.

日耳曼法时期，所有的侵权行为都不从行为人的主观上寻求责任存在的基础；到中世纪中晚期，虽然严格责任在教会法和欧洲大陆的世俗法中被过错责任的一般性理论所代替，但各封建王国中的封建法、庄园法、城市法和商人法几乎不考察行为人的主观心理要素；而且，其时的英格兰法律中的严格责任依然保持着绝对的地位。

This article thinks that, as a criterion of liability fixation, strict liability does't think of the feasor's fault. It rests upon a factual test of causation that disregards proximate caused omissions.The defenses available in strict liability are strict limited.And finally,the unlawfulness characterizes is only the harm and not the activity producing it. As a category of tort liabilities, strict liability is a heterogeneous and multi-level continuum.

作为一种归责标准以及以之为据的责任类型，严格责任具有其独特的性质：在前者，严格责任具有价值判断上的非过错性、因果关系判断的模糊性、抗辩事由的限制性以及强调侵害行为的结果违法性；在后者，严格责任是一个不同质、多层次的连续体。

Under Institute Collision Liability Clause the insurers agree to indemnify the Assured for 3/4ths of collision liability, while under PICC Hull Insurance Clauses the insurer have to pay 4/4ths collision liability as well as allision liability the Assured becoming legally liable to third party.

英国协会条款仅承保3/4的船舶碰撞责任，而我国人保船舶保险条款则承保4/4的碰撞、触碰责任，沿海内河船舶保险条款则承保3/4的碰撞、触碰责任。三者对间接损失的保险责任也有所不同。

For the mode of legislation, it is suggested that a principle regulations to be made while the detailed applied situation and conditions are specified further in judicial explanation; regarding the applied situation, give four kinds of examples as shortage of capital, mixing of company, property of shareholders, business and personality, avoid the liability of contract and legal liability using of company personality; when making judgment, such three parts as main body, action and results have to be considered. The voluntary creditor and forced creditor consists of prosecutor, those person who abuses the force of company is the defendant who has the act of abusing company personally resulting in bad effect; the responsibility of producing of evident may refer to those of courts of Germany, which is proved by prosecutor, after that, the defendant provides the evident that he has a proper action for the suit of company or his action is not the direct cause for the loss of company; the legal effect of disregarding of corporate personality is to deprive the rights of limited liability of shareholders and shall undertake the affiliated liability according to different situations of company debts, however, it is clear that the legal effect is only limited to the special legal relationship in the specific case; the exercising body is made by court while the corporate personality might not be disaffirmed directly in exerting process; finally, it points out the real essence and also its real sense and difficulties in practice.

对立法模式，建议成文法中只做原则性规定，而具体的适用情形、适用条件等规定可以在司法解释中进一步作出明确规定；对适用情形，根据我国实际列举了资本显著不足、公司与股东财产、业务、人格的混同、利用公司人格规避契约义务和逃避法律义务四种大类；审判时应考虑的要件包括主体、行为、结果三大要件，自愿债权人和非自愿债权人构成原告，对公司有控制力的滥用者为被告，要有滥用公司人格的行为，并有损害的结果产生；举证责任可参照德国法院的做法，由原告提供初步证据证明公司存在滥用公司人格的行为，而后，由被告提供证据证明自己与涉诉公司的关系是正当的，或自己的行为与原告的损失没有因果关系；否认公司人格的法律效果是剥夺股东在个案中的有限责任的权利，视不同情形对公司债务承担连带责任，但应明确法律效力仅限于个案中的特别法律关系；行使主体应由法院的审判庭行使，而不宜在执行程序中直接否认公司法人人格；最后对逆向揭开公司面纱作了探讨，指出其现实意义和实践难点。

In this paper, the author proposes own opinions on the application of liability without fault in Chinese civil liability ,the means of bearing liability by administrative department in Chinese administrative anti-trust .insisting on propounding a new clause of anti-trust crime in Chinese criminal law and perfecting procedure laws .As a result ,the author tries to propose forceful theoretical support and reasonable legal suggestions upon the future legal liability system of Chinese anti-trust.

在文中，笔者就民事责任应采用双轨制归责原则、强化行政垄断主体的法律责任、在刑法分则中增加垄断罪条款以及完善法律责任追究程序等问题提出了自己的见解，力争能为我国将来合理设计具有中国特色的反垄断法法律责任制度提供有力的理论支持与合理的法律建议。

The theory basis of budget legal liability lies upon the accountability of budget behavior and the legal requirement of liability. In China Budget Law, we should list all kinds of illegal budget behaviors as the basis of imputation of liability, in stead of determining liability according to its theoretical dements.

本文从预算行为的可归责性和预算责任的法定性两个维度分析了预算法律责任的理论依据，提出了预算法律责任的构成要件，并着重对预算违法行为的内涵和种类进行了探讨。

On legislative stylistic rules and layout, our country does not have formal content to go up,; of independent product liability law is in of product liability return duty in principle," product quality standard " return duty the principle is not quite sufficient to the protection of consumer, of " of product " blemish decide the; of legitimate rights and interests that the standard goes against protective consumer is opposite relief respect of the victim, damages range is narrow, compensatory number is lower in code of product liability of; our country, of the concept to the product, limits limit skimble-scamble, the place; that has mutual contradiction even and little to the regulation of product liability of concerning foreign affairs or foreign nationals.

在立法体例上，我国没有形式意义上的、独立的产品责任法；在产品责任的归责原则上，《产品质量法》的归责原则对消费者的保护不够充分，产品&缺陷&的判定标准不利于保护消费者的合法权益；在对受害者的救济方面，损害赔偿范围狭窄，赔偿数额较低等；我国产品责任法规中，对产品的概念、范围的界定不统一，甚至有相互矛盾之处；而且对涉外产品责任的规定少。

Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability.

需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。

Thus, accrued liabilities also are called accrued expenses.

因此，应计负债也称为应计费用。

As a general rule, only the following adjusting entries should be reversed: entries for accrued expenses and accrued revenues, and entries for deferred expenses and deferred revenues that were originally recorded in a temporary account.

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A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。