负债情况

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

Liquidate account, audit asset and liability status and register creditor's rights that comply with national prescription

清理账户，核实资产负债有关情况，对符合国家规定的债权进行登记

Secondly, by analyzing basic variables——stochastic cash flow and manager utility function, we gain a proposition (7. 1): If manager is risk averter, then he prefers low risk or riskless and he is satisfied with a basically constant compensation.

资本市场效率越高，企业的股票价格越能反映企业经营情况，因而企业发行股票也就更容易，加上代理人是普遍是避险型的，偏好于股权融资，这样企业的债务比率就会更趋于低负债的资本结构。

Nonoption contingent claims may also involve fees for the bank, but they do not necessarily impose a contingent liability on the bank because there is a symmetry in the obligations of the bank and the customer.

非选择权或有债权也可能涉及付给银行的费用，但这种债权不一定构成银行的或有负债，因为这种情况下银行与其客户的义务是平衡的。

I. Loan guarantee intent or commitment, guarantor's business license, financial statements, contingent liability status, and explanations to status of collateral.

i。 贷款担保意向或承诺，担保人营业执照、财务报表、或有负债状况，抵押物的情况说明。

The paper will comment and conclude the contingent liability based on the analysis of the causes of contingent liability, its effects and repayment channels and literature review of international experiences.

同时，结合昆明市五华区的实际情况，对县区政府或有负债偿还能力或可承受规模分静态和动态两种方式分别进行分析评估，并得出评估判断结论。

For instance, audit planning goes throughout the whole job, and the plan may be adjusted depeding on results from following work. On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals. When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality. The "Voucher→Books" route will be considered when auditing some liabilities accounts, preventing the client to "decrease" its liabilities.

比如审计计划贯穿整个工作的始终，并且可能会随着后续阶段的结果而发生变化；连续审计的情况下，通常要看客户上一年度的底稿和预审的结果；在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；在审计一些负债类科目时实行的是"证→账"路线，以防客户虚减负债。

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

Based on a thorough analysis of the income statement and balance sheet of Qiqihar Branch of China Industrial and Commercial Bank, coupled with the revelant theories about commercial banks as well as the specific situation in China, this report also attempts to research and analyse the the operating activities and the asset-liability management of Qiqihar Branch of China Industrial and Commercial Bank, and further explores solutions to commom problems currently faced by China commercial banks

本文通过分析中国工商银行齐齐哈尔分行的资产负债表和损益表，结合商业银行理论及中国的实际情况，对中国工商银行齐齐哈尔分行的经营状况和资产负债管理做了较全面的研究和分析，探求了目前我国商业银行资产负债管理所面临的共性问题及解决方案。

Enterprises must be from their own starting and financing environment, the greatest degree of debt financing play a positive effect, reducing debt financing risks, to determine the appropriate capital structure to maximize the value of enterprises.

企业必须从自身的情况和融资环境出发，最大程度的发挥负债融资正效应，降低负债融资风险，确定适当的资本结构，以实现企业价值最大化。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。