2) contingent liability
或有负债
1.
Studying government contingent liabilities from the hypothesis of"economic person" with budget constraints and utility function for the government,we find that the opportunism behavior is what government does in fiscal adjustment which is the root of the contingent liability accumulation.
从政府作为一个经济人、有自己的预算约束和效用函数的角度来考察或有负债,会发现政府在财政调整过程中的机会主义行为即尽可能将财政支出项目向后延迟,而将财政收入项目向前推移的策略性行为是其产生的根源。
2.
The paper discusses the causes of contingent liability and its bad influence to economy and local finance .
或有负债已经成为地方政府必须面对的严重问题。
3.
From economic angle, this article analyzes the concept, form and the negative effect of the local government contingent liability, regarding a government as a economic entity.
或有负债是财政风险的核心内容之一,正确认识或有负债是有效控制财政风险的关键。
3) contingent liabilities
或有负债
1.
Contingent Liabilities and Fiscal Risk;
地方政府或有负债的原因与影响及对策
2.
The qualification and accounting of the contingent liabilities are discussed and some suggestions put forth.
在企业的实际会计工作中，或有负债企业仅仅根据其表现种类进行简单的列举，对其确认、计量和报表反映等较少说明。
3.
There are many reasons to explain why government contingent liabilities are so many.
现阶段我国政府或有负债的产生既有客观原因如公共风险的存在,也有主观原因如财政调整过程中的政府机会主义行为。
5) 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。
6) 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。
补充资料：X伴性连锁隐性遗传
X伴性连锁隐性遗传
X?linked recessive inheritance
病理基因位于X染色体上，这些基因的性质是隐性的，并随X染色体而传递。常见的婚配方式及子女发病情况有：若母亲为杂合子，父亲正常，则女儿中1/2为正常，1/2为杂合子(携带者），儿子中1/2正常，1/2为病人。若父亲为病人，母亲正常，则儿子全部正常，女儿全部为杂合子(携带者）。即男性的致病基因只能从母亲传来，将来传给自己的女儿。此类疾病多见于男性。
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