负债的

A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.

会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。

The increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

Central to the definition of a contingent liability is the element of uncertainty—uncertainty both as to the amount of loss and whether, in fact, a loss actually has occurred.

或有负债的定义核心就是不确定性这个因素——负债是否会发生，如果发生的话，金额是多少，都不确定。

For example, an important index of the financial state of business, derivable from the classified balance sheet, is the ratio of current assets to current liabilities.

可以从分类资产负债表得出反映一个公司经济状况的重要指数—流动资产与流动负债的比率。一般来说，这种比率应该是 2：1，也就是说，流动资产应该是流动负债的两倍。

The main advantage of margin debt is that you control the timing of the debt pay-off.

保证金负债的主要好处是，你可以控制清偿负债的时间。

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

按照资产负债观的收益理念，会计收益与应税收益之间的差异表现为资产、负债的账面价值与其计税基础之间的差异——暂时性差异。

Traditional theory on capital structure stress the tax shelter and financial leverage effect from liability.

传统的资本结构理论强调负债的税盾作用，强调负债的财务杠杆作用。

Financial liabilities Non -derivative financial liabilities are recognised at amortised cost using the effective interest method, comprising original debt ...

金融负债的非衍生金融负债是公认的在摊销费用使用实际利率法，包括原来的债务。。。

Based on the year of Electric Power Industry 2005-2008 data sample empirical study found that: China's electric power companies of investment spending and asset liability ratio, long and short term debt ratio, the proportion of bank loans, commercial credit ratio and the ratio of long and short term borrowings were significantly negative correlation, that debt can play a listed company of China Power Investment spending restraints of debt and debt maturity structure and the different types of debt structure binding effects were not significantly difference

本文通过对我国电力上市公司2005-2008年度数据样本的实证研究发现：我国电力上市公司的投资支出与资产负债率、长短期负债比例、银行借款比例、商业信用比例以及长短期借款比例均存在显著的负相关性，证明负债可以发挥对我国电力上市公司投资支出的债务约束作用，并且负债的不同期限结构和类型结构的债务约束效果没有显著的差异性。

Article 18 The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i.e.

第十八条递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。