预计负债

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Anticipation liabilities
关键词：医疗纠纷；或有事项； 预计负债 [gap=694]Key words: medical disputes； contingencies； anticipation liabilities
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Accrued liabilities
... 预计负债 [gap=7460]Key words： contingent transactions; contingent assets; contingent liabilities; Accrued liabilities ...
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Provision
... 或有负债 Contingent liability 预计负债 Provisions 待执行合同与亏损合同的含义亏损合同 onerous 可能变为亏损合同的合同：可能变为亏损合同的合同： contract ...
4
estimated liabilities
预计负债(Estimated Liabilities) 是因或有事项可能产生的负债。根据或有事项准则的规定，与或有事项相关的义务同时符合以下三个条件的，企业应将其确认为负债：...

短语

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预计资产负债表
会计 Projected Balance Sheet ; pro forma balance sheet ; pro forma income statement ; estimated balance sheet

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而补偿金额的存在则以预计负债的确认为前提。
The existence of compensating sum is the premise of the confirmation of debts calculating in advance.
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第九条企业不应当就未来经营亏损确认预计负债。
Article 9 The future operating losses of an enterprise shall not be recognized as estimated debts.
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第十条企业承担的重组义务满足本准则第四条规定的，应当确认预计负债。
Article 10 If a restructuring obligations undertaken by an enterprise meets the provisions of Article 4 of these Standards, it shall be recognized as an estimated debts.

预计负债
预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。

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