Considering the non-operability of and the difficulty in implementing pricing models and ac- counting methods on human resources accounting, this paper demonstrates that liability or lease is practicable, and that it is the simplest method to consider the facts of human resources.

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

An very important change of the new accounting principles is transaction from asset-liability view to income-expense view,the hasic of accouting theory.

Structural analysis of asset and liability in commercial banks;

Study on Liability Valuation Approaches;

Analysis on Preference of High Liability in State-owned Enterprises;

Research on Excessive Debt Financing by Universities in China: A Literature Review;

Risk and avoidance of enterprises debt management;

To maximize its market value,an enterprise needs to take the revenue and cost derived from various kinds of financing into consideration and make out the optimum financing structure and the best ratio debt level.

Impact of Compulsive-System-Evolution Based Independent Director on Corporate Liabilities;

A Probe into the Effectiveness of Liabilities Bankruptcy Threat of State-controlled Listed Companies;

The Risk Study on Liabilities Development of Domestic Ordinary Colleges;

Concrete forms of management in debt of enterprises;

The shortage of government investment led to railway in debt,and the three parties of railway,the bank and the government all suferred loss.

But there is cost for business in debt.