负债的

It has the basic characters of common enterprises, but it also has two particularities. The first one is that the commodity, money, is special. The second one is that the management itself is special. Bank is an enterprise whose liability ratio is very high. With business license and the level effect of capital abundance ratio, bank expands its asset by continuously increase liability.

它具有一般企业的基本特征，但又具有与一般企业不同的特殊性，一是由于其经营的商品——"货币"具有特殊性，二是银行的经营方式有特殊性，主要体现在银行是一个高负债的企业，银行凭着经营特许和资本充足率的杠杆效应，通过不断增加负债，带来资产高速扩张；同时也带来了相应的高风险。

Accounts payable and notes payable are typical example of current liabilities.

应付帐款和应付票据是流动负债的典型例子。

In the balance sheet, it is shown as a reduction in the amount of the long-term liability.

在资产负债表中，它作为长期负债的减项。

For example, Ford Motor Company would have a contingent liability for the estimated costs associated with warranty work.

比如，福特汽车公司将有一个负债的成本，估计与保修工作。

In this chapter, we introduce and analyze the researches made by International Accountant Association Committee, USA, UK and Sweden. Through the introductions and analysis of overseas researches, we get enlightenments on these aspects: expense and liability recognition, disclosure of contingent liability, disclosure of actuarial information, sensitivity analysis and strict internal control system.

通过介绍与分析国际会计师联合会、美国、英国、瑞典在社会保障会计方面的研究成果，在以下方面给我国以启示：社会福利负债的确认、或有负债的披露、精算信息的披露、敏感性分析以及完善的内部控制制度。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

Temporary differences, is the book value of assets or liabilities of the difference between its tax base; not recognized as assets and liabilities of the project, according to tax laws can determine their tax base, the tax base and its book value of between The difference is also ...

暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也。。。

In the third part, we carry on detailed of analysis the problem of asset and liability management in life insurance company of our country, include the serious interest loss day by day in our country, the problem in the course of the utilization of fund in life insurance company, and the mismatching of the asset and liability.

第三部分对我国寿险公司的资产负债管理存在的问题进行了详细的分析，如我国目前日益严重的利差损问题，寿险资金运用过程中存在的问题，以及寿险公司资产与负债的严重不匹配问题等。

Reserve is the most important liability for life insurance company ,eighty-five percent of the liability is prepared for the reserve of life insurance ,health insurance and annuity .

人寿保险公司的责任准备金是公司对保单所有人的一种负债，寿险公司负债的85％以上是长期寿险、健康险和年金的责任准备金。

The dissertation begins with the investigation of the fruitful research on function of debt governance in developed countries such as UK, US, Japan and Germany, and attempts to fill some important gaps in our understanding of inefficient investment controlling function, bankruptcy threat function and function of creditor's participating in corporate governance; Second, Theoretical and empirical study is done on whether three functions of debt governance can work well in state-owned listed companies. The result shows that so far the function of debt governance can't work well as expected; Third, after examining the special institutional background of China, the dissertation argues, grounded on the research results, that the essential institutional reasons include creditors and debtors being "quasi" market participants, the "quasi-equal" debtor-creditor relationships and the "quasi" market rules; Finally, it comes to the conclusion that the fundamental methods to change the situation are to encourage the supervision of banks, to deepen the reform of state-owned companies and to fulfill the outside institutional requirements for guaranteeing the function of debt governance.

文章首先借鉴英美、日德等发达国家对债权治理功效的已有研究成果，总结归纳出负债抑制非效率投资功效、负债的破产威胁功效以及债权人直接介入公司治理功效；其次，分别对三大债权治理功效在我国国有控股上市公司中能否发挥作用进行理论解析和实证检验，研究发现，目前我国企业债权治理功效不能发挥应有的作用；再次，针对研究结论，从我国特有的制度背景出发，分析其症结，认为我国目前的债权债务双方的&准&市场主体、债权债务双方的&准&平等关系、&准&市场游戏规则是导致债权治理功效不能发挥作用的根本制度原因；最后，提出解决对策，认为增强银行的监督激励、深化国有企业的改革以及实现债权治理功效的外在制度要求是债权治理功效发挥作用的根本途径。

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。