1) disputed liabilities
有争议负债
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) effective debt
有效负债
1.
The paper has, through analysis to different role and result of debt in enterprise running and on two aspects of temperate debt and effective debt, proved that we must consider not only the size of debt but also its result more importantly in order to increase effect of enterprise running in debt.
负债经营是现代企业经营的共同特征 ,但负债经营的效果却各不相同 ,本文从企业适度负债与有效负债两个方面 ,通过负债对企业资本优化过程的不同作用与影响 ,说明了要提高企业负债经营效果 ,不但要考虑负债的规模 ,更要研究其有效
6) vested liabilities
既有负债
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