1) retirement obligation
弃置债务
2) a liability for an asset retirement obligation
资产弃置义务负债
1.
This paper introduces the standard of FAS 143, Accounting for Asset Retirement Obligations, mainly analyzing the path of FASB on the application of fair value to a liability for an asset retirement obligation, pointing out the defects.
通过对美国财务会计准则委员会(FASB)的FAS①143《资产弃置义务会计处理》准则的评述,着重分析其在资产弃置义务负债处理中运用公允价值的思路及存在的问题,以资产弃置义务负债为例,归纳了公允价值的思想:由特定主体观转向市场参与者观,提出公允价值在非金额负债的运用中需解决的问题。
3) debt disposition
债务处置
1.
As an important restrictive term for a listed company to provide more stocks,the upper limit of debt ratio makes many listed companies try to have debt disposition.
债务比率上限作为我国公司上市或配股的重要约束条件之一,使上市公司对债务处置“乐此不疲”,但不管从筹资者、投资者、证券监管还是证券市场角度进行分析,债务处置的作用均不尽如人意,进而提出债务上限规定的不唯一性和连续性行为规范监管的建议,来维护和保障多方的利益。
4) Debt placement
债务布置
5) asset retirement obligation
资产弃置义务
1.
This paper introduces the standard of FAS 143, Accounting for Asset Retirement Obligations, mainly analyzing the path of FASB on the application of fair value to a liability for an asset retirement obligation, pointing out the defects.
资产弃置义务是企业在某些长期资产退役时,需要承担的拆移、填埋、清理和恢复生态环境等义务。
6) The debt arrangement of the structure
债务布置结构
补充资料：弃置
1.抛弃，扔在一边。 2.谓不被任用。
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