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-

A company may set up branches. Branches of a company do not　have　the status of enterprise legal persons　and　the　company　assumes　the　civil liabilities of its branches.

公司可以设立分公司，分公司不具有企业法人资格，其民事责任由公司承担。

属类：法学专业-中国法律-公司法

A company may set up subsidiaries. Subsidiaries of a company have　the status　of　enterprise　legal　persons　and assume civil liabilities independently in accordance with the law.

公司可以设立子公司，子公司具有企业法人资格，依法独立承担民事责任。

属类：法学专业-中国法律-公司法

A company enjoys all legal person property rights constituted by the shareholders’ investment, enjoys civil　rights and assumes civil liabilities in accordance with law.

公司享有由股东投资形成的全部法人财产权，依法享有民事权利，承担民事责任。

属类：法学专业-中国法律-公司法

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

A contract shall contain the following terms: whether the contract is assignable and, if it is, the conditions for its assignment; liability to pay compensation and other liabilities for breach of contract; the ways for settling contract disputes; and the language(s)in which the contract is to be written and its validity.

合同一般应当具备以下条款:合同能否转让或者合同转让的条件;违反合同的赔偿和其他责任;合同发生争议时的解决方法;合同使用的文字及其效力。

属类：法学专业-合同法-

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-

The need to record accrued liabilities arises from the fact that certain expenses are incurred by the business before they are actually paid.

记录应计负债是因为企业的某些费用总是在其实际支付之前发生。

属类：经济金融-会计学-

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

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--

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-

What is the extent of your liabilities ?

你负债多少?

属类：综合句库--

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-

The department in charge or a liquidation organization shall be responsible for settling its creditor’s rights and liabilities .

其债权债务由主管部门或者清算组织负责清理。

属类：综合句库--