PetroChina Company Limited (PetroChina)was established as a joint stock company with limited liabilities under the Company Law of the People’s Republic of China (the PRC)on November 5, 1999 as part of the restructuring of China National Petroleum Corporation (CNPC).

“中国石油天然气股份有限公司(简称”“中国石油”“)是于1999年11月5日在中国石油天然气集团公司(简称”“中国石油集团”“)重组过程中按照中华人民共和国公司法成立的股份有限公司。”

(a)A “master policy” was a policy that provided blanket coverage for the same legal person’s property and liabilities located in different places

(a)“统括保单”指对同一法人位于不同地点的财产和责任进行统一承保的保单。

“I will not,” continued he, after a moment’s silence, “conceal from you, that while your probity and exactitude up to this moment are universally acknowledged, yet the report is current in Marseilles that you are not able to meet your liabilities .”

“我不必向您隐瞒，”他沉默了一会儿，然后继续说道，“到目前为止，您的信实守约是众所周知的，可是据马赛最近的传闻来看，恐怕您无法偿还您的债务了。”

statement of assets, liabilities and principal of the Fund as at 31 December 1995 with comparative figures as at 31 December 1994

1995年12月31日资产、负债和基金本金报表

statement of assets,liabilities and principal of the Fund as at 31 December 1995 with comparative figures as at 31 December 1994

1995年12月31日资产、负债和基金本金报表,附 1994,年12月31日比较数字

Ensure work quality, take responsibility for the authenticity and accuracy of the Report on Pre-inspection Before Shipment being issued, and undertake corresponding legal liabilities .

保证工作质量，对所出具的《装运前预检验报告》的真实性、准确性负责，并承担相应的法律责任。

The main parts of footnotes to statements are accounting policies, contingent liabilities , subsequent events, important activities in the past and the future, significant increase or decrease in items of the financial statements and others.

报表附注的主要内容包括会计政策、或有负债、期后事项、有关过去时期和未来时期的重要活动、报表中有关项目的重要的增减变动以及其他方面的信息。

The comparative balance sheet in Exhibit 12-1 show that the total assets and total liabilities and stockholder’s equity have risen during the past year by $60,or 6%.

表12-1所列示的比较资产负债表显示,公司的总资产、负债和股东权益在过去的年度里增长了60美元,或者说是6%。

Below the heading is the body of the balance sheet, which consists of three distinct sections: assets, liabilities , and owner’s equity.

表头下方是资产负债表的主体,它包括三个性质截然不同的项目:资产、负债和业主权益。

And shall, in a reasonable manner,call the other party’s attention to the provision(s)whereby such party’s liabilities are excluded or limited, and shall explain such provision(s)upon request by the other party.

并采取合理的方式提请对方注意免除或者限制其责任的条款，按照对方的要求，对该条款予以说明。

And impose a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan. If the case constitutes a crime, the criminal liabilities shall be investigated.

并处10万元以上50万元以下的罚款;构成提供虚假财会报告罪或者其他罪的，依法追究刑事责任。

And shall bear several and joint liabilities in accordance with the law for the losses caused from irregular or inappropriate provision of guaranty to any other party.

并对违规或失当的对外担保产生的损失依法承担连带责任。

No debt guaranty shall be provided, either directly or indirectly, for the guaranteed objects with the ratio of liabilities to assets exceeding 70%.

不得直接或间接为资产负债率超过70%的被担保对象提供债务担保。

Cash that is not available for paying current liabilities should be listed just below the current asset section of the balance sheet in a section entitled Investments and Funds.

不能用于偿付流动负债的现金被列示在资产负债表的流动资产项目之后的投资和基金项目。

Financial accounting information is classified into the categories of assets, liabilities , owner’s equity, revenues, expenses, and net earnings (or net loss).

财务会计信息可以分类为:资产,负债,业主权益,收入,费用,净收益(或净损失)。

Long-term liabilities refer to the debts which will be redeemed after a year or an operating cycle longer than a year, including long-term loans payable, bonds payable, and long-term accounts payable, etc.

长期负债是指偿还期在一年以后或者超过一年的一个营业周期以上偿还的债务,包括长期借款、应付债券、长期应付款项等。

A bond sinking is not classified as a current asset, because it is not available for the payment of current liabilities .

偿债基金不是流动资产,因为它不能用于支付流动负债。

Heavy liabilities forced the company into bankruptcy.

沉重的债务迫使公司破产。

The financing activities include all activities related to the long-term liabilities , the stockholder’s equities and other financing items.

筹资活动包括所有与长期负债、股东权益以及其他筹资项目有关的活动。

Of course. In some countries the different forms lead to different liabilities . Libel lawsuits undertake redress for all injurious consequences of the defamation, including damages for loss of reputation and specific economic loss.

当然有。在某些国家里，不同的诽谤形式导致不同的法律责任。文字诽谤诉讼要求赔偿因破坏名誉而造成的一切有害后果，包括对名誉损失和特定经济损失的赔偿。

In case of bilateral breach, the parties shall assume their respective liabilities accordingly.

当事人双方都违反合同的，应当各自承担相应的责任。

If a party fails to perform its obligations under a contract, or rendered non-conforming performance, it shall bear the liabilities for breach of contract by specific performance, cure of non-conforming performance or payment of damages, etc.

当事人一方不履行合同义务或者履行合同义务不符合约定的，应当承担继续履行、采取补救措施或者赔偿损失等违约责任。

Assets appear on the left side of the equation. The equity (liabilities and owner’s equity)on the right side of the equation show the legal and economic claims against the assets.

等式左边是资产,等式右边的权益(负债和业主权益)则表明对资产拥有的法律和经济的求偿权。

Rectify the credit balance of trust business, decrease the risk of various trust assets and guarantee the payment of trust liabilities

调整信托业务存量，降低各项信托资产的风险，保障信托负债的按时支付

Short-term creditors, such as factories, banks, and merchandise suppliers, also use these ratios in evaluating a company’s ability to generate the cash necessary to pay its short-terra liabilities .

短期信贷提供者,如工厂、银行、供应商等,也用这些比率来衡量一家公司获取现金以偿还短期债务的能力。

accounting treatment of monetary assets and liabilities denominated in foreign currencies

对外币计值的货币性资产和负责的会计处理

Those violating the provisions on rewarding investment attractors shall get right in time and be subject to the relevant liabilities .

对违反奖励规定的，要及时纠正并追究责任。

Where the liabilities for breach were not prescribed or clearly prescribed, and cannot be determined in accordance with Article 61 hereof,.

对违约责任没有约定或者约定不明确，依照本法第六十一条的规定仍不能确定的

Analysts define the total figure as the base, and set it equal to 100 percent, in the balance sheet that is the total assets or the total liabilities ,then compute the percentage of each item of that figure.

分析者把总额作为基础,将其确定为100%,这个基础在资产负债表中是指资产总额或负债。在确定了基础后,再计算表中各个项目占总额的百分比。

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。

quick liabilities

短期债务

fixed liabilities

固定负债 ,固定债务

reserve liabilities

保留债务

matured liabilities

已到期的负债

capital liabilities

资本(性)负债,资本债务

contract liabilities

按合同承担义务

floating liabilities

流动负债

ratio of liabilities

负债比率

long-term liabilities

长期债务

unmatured liabilities

未到期负债

auditor’s liabilities

n.审计师责任

unsecured liabilities

无担保负债

guaranteed liabilities

n.保证负债

contingent liabilities

或有债务

assets and liabilities

资产负债(表)

transfer of liabilities

债务转移

full secured liabilities

n.担保充分的负债

general tort liabilities

一般侵权责任

ratio of total liabilities

总负债比率

ratio of share of liabilities

债务承担比例

foreign contractual liabilities

涉外合同之债

assets and liabilities accounts

资产及负债帐户

concurrence of civil liabilities

民事责任竞合

civil liabilities of a legal person

法人的民事责任

regime of liabilities for compensation

赔偿责任制度

civil liabilities of artificial person

法人的民事责任

financial assets and liabilities accounts

金融资产负债帐

time of commencement of insurance liabilities

保险责任开始时间

full exemption from liabilities for breach of contract

免除全部违约责任