主要内容包括会计循环 、 财务报表,以及资产 、 负债 、 所有者权益 、 收入及费用的核算.
来源:互联网摘选Balance of current liabilities shall be itemized and shown in financial statements.
流动负债的余额应当在会计报表中分项列示.
来源:互联网摘选All current liabilities shall be accounted for at actual amount incurred.
各项流动负债应当按实际发生数额记帐.
来源:互联网摘选It expresses the relationship of current assets to current liabilities.
它表达了流动资产与流动负债之间的关系.
来源:互联网摘选Subtracting current liabilities from current assets yields working capital.
流动资产减去流动负债产生营运资本.
来源:互联网摘选The time period used in defining current liabilities parallels that used in defining current assets.
确定流动负债与确定流动资产的期间应一致.
来源:互联网摘选The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities.
现金比率表达了现金和现金等价物与流动负债之间的关系.
来源:互联网摘选Loss contingencies are similar to estimated liabilities, but may involve much more uncertainty.
或有损失与估计负债相类似, 但它包含更多的不确定性.
来源:互联网摘选存托协议清楚地限定了受托人 、 股份有限公司方本身以及股份有限公司方代理人的责任.
来源:互联网摘选Owners'Equity: The residual interest in the organization's assets after deducting liabilities.
所有者权益: 资产减去负债之后的企业剩余权益.
来源:互联网摘选The hotel cannot be exempt from liabilities when its guest is infringed by the third party.
住客遭第三人侵权,宾馆不能免除责任.
来源:网络文摘精选Net assets refer to the owners equity in a business, or assets minus liabilities.
净资产指企业中的所有者权益, 即资产减去负债.
来源:网络文摘精选资本结构是指企业资产中负债与权益的比例, 又称财务杠杆.
来源:互联网摘选Currently these financial instruments were considered liabilities, rather than equity, It'said.
目前,这些财政指引被认为是义务多于公平.
来源:互联网摘选Each liability should be listed separately, followed by a total figure for liabilities.
每项负债应分别列示, 之后是负债总额.
来源:互联网摘选
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