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contingent liability
[kənˈtɪndʒənt ˌlaɪəˈbɪləti]

  • n. (会计)或有负债(可能负债):由过去的交易或事项形成的潜在债务,其存在或金额大小取决于未来不确定事件是否发生;会计上是否确认或在附注中披露,视发生可能性及金额能否可靠估计而定。

网络释义专业释义英英释义

  或有负债

或有负债(CONTINGENT LIABILITY)是指企业因将来可能发生的某种情况或某种意外事故而引起的潜在债务.

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  或然负债

...,呃,有实例的,有血有泪的 由于人民币备付信用证在银行的资产负债表上属于“表外科目”,即“或然负债”(Contingent liability),本意为或有或无、一种对行为主体暂时无法确定的债务,加之中国..

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  或有债务

银行担保属于或有债务(contingent liability),也就是可能出现的债务。

基于54个网页-相关网页

短语

contingent liability of direct obligation 直接性或有负债

Contingent Liability Costs 成本

Contingent liability ratio 或有负债比例

contingent liability incurred by notes 或有票据负债

Contingent Liability Risk 或有负债风险

contingent liability policy 或有负债保险单

fiscal contingent liability 财政或有负债

material contingent liability 重大或然负债

recessive contingent liability 隐性的或有负债

 更多收起网络短语
  • 或有负债 - 引用次数:22

    The thesis, from positive angel, analysis how contingent liability takes from and its affecting factors.

    本文从实证的角度分析了或有负债的形成机理和影响因素。

    参考来源 - 地方政府或有负债的实证分析
    或有债务 - 引用次数:21

    Uncertainty is an essential feature of the local government contingent liability.

    不确定性是政府或有债务的基本特征。

    参考来源 - 我国地方政府或有债务问题研究
    不确定债务

·2,447,543篇论文数据,部分数据来源于NoteExpress

Contingent liability

  • abstract: Contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of a future event such as a court case. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome.

以上来源于: WordNet

双语例句权威例句

  • But by far the most worrying contingent liability looming over America is its growing exposure to residential mortgages.

    美国而言应该担忧或有负债住宅抵押贷款的持续风险

    youdao

  • This paper considers the intension, expression and causes of China's fiscal contingent liability and proposes some solutions.

    本文我国财政或有负债内涵表现原因解决问题的思路进行分析讨论

    youdao

  • Under its current guarantee to the bail-out fund, France has a contingent liability of 8% of GDP (if the fund were to be drawn down in full).

    目前紧急财政救援基金担保额度下,法国负债已经占到GDP8 %的额度(如果基金资金完全到位的话)。

    youdao

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