查询词典 liabilities

Rather, they are "Unearned Revenue" classified under Current Liabilities.

现金'。''并非营业收入，而是&预收收入&，属于流动负债。

It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. In the computation of accounting profit, cash receipts from selling farecards are not recognised as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities.

这里要特别指出的是，损益表呈现的是公司的&会计损益&，而不是&现金收支&，例如巴士公司售出车资卡收进的现金并非营业收入，而是&预收收入&，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。

It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. Inthe computation of accounting profit, cash receipts from selling farecards are not recognised as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities.

这里要特别指出的是，损益表呈现的是公司的&会计损益&，而不是&现金收支&，例如巴士公司售出车资卡收进的现金并非营业收入，而是&预收收入&，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。

Major financial institutions have assets and liabilities in many countries. When they go burst, how should governments deal with the consequences?

很多金融机构在许多国家都拥有资产和债务，当它们破产了，这些国家的政府应该如何收场？

The unfunded pension liabilities will come home to roost.

那些没有后续资金支持的退休金将会得到恶报。

Article 25 Any teaching staff member who abets, menaces or allures minors to commit bad acts or who has any improper conduct, evil effects and is unfit to work in the school shall be dismissed or fired by the educational administrative department or the school, and shall be subject to criminal liabilities if a crime is constituted.

第二十五条对于教唆、胁迫、引诱未成年人实施不良行为或者品行不良，影响恶劣，不适宜在学校工作的教职员工，教育行政部门、学校应当予以解聘或者辞退；构成犯罪的，依法追究刑事责任。

But the oil-service firms will get only the book value of their assets, paid in government bonds and with deductions for any labour or environmental liabilities the government adduces.

但石油业服务公司得到的仅是其资产的账面价值，还是用政府债券支付，并扣除所有政府提出的劳务或环境负债。

Therefore, to realize the benefit equilibrium between different interest parties, besides emphasizing affixing the liabilities, cooperation should be encouraged to solve the conflicts between different interest parties. This is exactly the research purpose of the paper.

因此，要在不同的利益主体之间实现利益平衡，除了强调追究责任外，而应通过合作的途径解决不同利益主体的冲突，这也正是本文的研究目标。

Article 13 The system of affixing responsibilities to production safety accidents is implemented in our country and those who are held to be responsible for production safety accidents shall be affixed legal liabilities according to the present law and other provisions of the relevant laws and regulations.

第十三条国家实行生产安全事故责任追究制度，依照本法和有关法律、法规的规定，追究生产安全事故责任人员的法律责任。

Adoption of this method presupposes, am ong other things, assumption of all liabilities and takeover of all the assets of the amalgamating company by the amalgamated company.

这个方法的采用预料，上午所有责任的其他事，混合的公司的所有财产做法和接管由被混合的公司。

I urge any American living outside the country to get an early start checking his/her registration and receiving an absentee ballot, because it can take a while.

我奉劝身在国外的所有美国人早点着手核对登记表，并接收缺席选举人票，因为这得花点时间。

He is too young to join the army.

他太年轻了，还不能参军。