1) debt quality
负债性质
2) recessive liabilities
隐性负债
1.
Dominant liabilities in accounting report forms of enterprise mostly is because of the gathering of latent recessive liabilities, and more,is the result of long-term accumulating of various elements inside and outside.
企业会计报表中的显性负债大部分是由于企业潜在的隐性负债聚集而生成的,是企业内外各种因素长期积淀的结果。
3) implicit liability
隐性负债
1.
Specific investments are the foundation of paying for implicit liability and it should be negative to dividend payout if corporate has strong profitability.
隐性契约以商品所有权分割为存在前提,含有隐性契约价格的商品出售使公司承担对顾客的隐性负债,从而对股利政策产生约束。
5) Soft Debt
软性负债
6) productive liabilities
生产性负债
1.
The paper also has a thorough analysis and explanation of such financial management theories as productive liabilities and consumption liabilities.
本文对生产性负债和消费性负债等金融管理理论作了较精辟的分析、阐述。
补充资料：报告式资产负债表
报告式资产负债表——
报告式又称垂直式，其资产、负债、股东权益项目自上而下排列，所有资产类项目按一定顺序列示报表上部，其次列为负债，最后列示股东权益。其优点是便于编制比较式资产负债表。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条