Analysts can see the dollar amount of each item, find the percentage of each item and the proportion of each item in the assets or the liabilities and stockholder's equity, and summarize the structure of assets and that of stockholder's equity.

分析者能够看到每个项目的金额和所占的百分比,能够发现每个项目在总资产、总负债和总股东权益中所占的比重,并能够总结出资产和股东权益的结构。

属类：经济金融-会计学-

The total increase in liabilities and stockholder's equity is caused by the most items of liabilities, and equity.

负债和股东权益的增长是负债和股东权益的各项目所导致的。

属类：经济金融-会计学-

Liabilities are debts borne by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.

负债是企业所承担的将来能以货币计量、需以资产或劳务偿付的债务。它们代表债权人对企业资产的要求权或权益。

属类：经济金融-会计学-

Liabilities are generally classified into current liabilities and long-term liabilities.

负债通常可以分为流动负债和长期负债。

属类：经济金融-会计学-

Payroll expense often is among the largest expenses of a business organization. Accrued payroll liabilities , however, seldom accumulate to large amounts because they are paid in full at frequent intervals.

工资费用往往是企业组织中最大的一笔费用,但是应计工资负债很少累积到很大的金额,因为它们总是以很短的间隔金额支付。

属类：经济金融-会计学-

The total amounts and the construction of the assets, liabilities , and the stockholder's equities embody a corporation's financial position, by the cash outflows, inflows and the net flows.

公司的财务状况是通过资产、负债和股东权益的总额及其结构以及现金流入、流出和净流量情况体现出来的。

属类：经济金融-会计学-

If the case constitutes a crime, criminal liabilities shall be investigated.

构成犯罪的,依法追究刑事责任

属类：法学专业-部门规定-汽车金融公司管理办法

If a crime is constituted, criminal liabilities shall be investigated in accordance with the law.

构成犯罪的,依法追究刑事责任。

属类：法学专业-部门规定-规范上市通知

If the case constitutes a crime, the criminal liabilities shall be investigated.

构成非法经营罪或者其他罪的,依法追究刑事责任。

属类：法学专业-部门规定-汽车金融公司管理办法

The term estimated liabilities refers to liabilities which appear in financial statements at estimated dollar amounts.

估计负债这个术语是指在财务报表中以估计金额出现的负债。

属类：经济金融-会计学-

Accrued liabilities for land value increment tax

估计应付土地增值税

属类：应用文体-财务报表-

The degree of a maritime administrative punishment shall be corresponding to that of the illegal act against maritime administration and to the maritime administrative liabilities to be assumed.

海事行政处罚的轻重,应当与海事行政违法行为和承担的海事行政法律责任相适应。

属类：法学专业-部门规定-海上海事处罚规定

The accounting equation reflects the relationship among assets, liabilities , and owner's equity.

会计等式反映了资产、负债和业主权益之间的关系。

属类：经济金融-会计学-

The relationship between the accounting elements can be expressed in a simple mathematical form known as the accounting equation: Assets=Equity= Liabilities + Owner's Equity

会计要素相互之间的关系可用一个简单的数学公式来表示,即会计等式:资产=权益=负债+业主权益

属类：经济金融-会计学-

The concept of a loss contingency extends not only to possible liabilities but also to possible impairments of assets.

或有损失的概念不仅指可能发生的负债,而且包括可能发生的资产减损。

属类：经济金融-会计学-

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。

属类：经济金融-会计学-

Loss contingencies differ from estimated liabilities in two ways.

或有损失与估计负债有两点不同。

属类：经济金融-会计学-

Or if it excludes the liabilities of the party supplying such term, increases the liabilities of the other party, or deprives the other party of any of its material rights.

或者提供格式条款一方免除其责任、加重对方责任、排除对方主要权利的,该条款无效。

属类：法学专业-合同法-

Make greater efforts to investigate and punish irregular possession of funds and provision of guaranty to other parties, and lawfully investigate the relevant parties’ legal liabilities .

加大对违规占用资金和对外担保行为的查处力度,依法追究相关当事人的法律责任。

属类：法学专业-部门规定-规范上市通知

The term net assets means total assets minus total liabilities ; in other words, net assets are equal to total stockholders' equity.

净资产就是总资产减总负债,换句话说,净资产等于股东权益总额。

属类：经济金融-会计学-

Net assets are the difference between the amount of assets and the amount of liabilities .

净资产是指企业的资产总额减去负债总额后的余额。

属类：经济金融-会计学-

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。

属类：经济金融-会计学-

combined assets, liabilities and reserves

联合资产、负债和储备

属类：科技术语--

The decrease of these current liabilities are deducted from net income, the non-cash expenses such as depreciation expense, depletion expense are added to net income, and some other losses and gains are added to or deducted from net income.

流动负债的减少额则要从净收益中减去,像折旧费用、递耗费用等非现金费用要加到净收益上,其他一些损失和收益则要加到净收益上或者是从中减去。

属类：经济金融-会计学-

Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including accounts payable, advances from customers, accrued expenses, and taxes payable, etc.

流动负债是指将在一年以内或者超过一年的一个营业周期以内偿还的债务,包括应付账款、预收货款、应计费用、应付税款等。

属类：经济金融-会计学-

Current liabilities are obligations that must be paid within one year or within the operating cycle, whichever is longer.

流动负债是指在一年或一个经营周期内必须偿还的负债,划分标准以两者中长者为限。

属类：经济金融-会计学-

Every business incurs a number of accrued liabilities relating to its payroll.

每个企业都会发生一些与工资有关的应计负债。

属类：经济金融-会计学-

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。

属类：经济金融-会计学-

Second, as there are some short-term liabilities which result from accrued expenses, the figure of cash payments for operating expenses is different from that of operating expenses in the income statement.

其次,鉴于有一些累计费用导致的短期负债,也会使得损益表上的营业费用与发生营业费用支付的现金不相等。

属类：经济金融-会计学-

Other accounts payable include liabilities for any goods and services other than merchandise.

其他应付账款包括除购买商品之外的其他任何货物和劳务的负债。

属类：经济金融-会计学-