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.

Specific investments are the foundation of paying for implicit liability and it should be negative to dividend payout if corporate has strong profitability.

In the knowledge-based economy,intangible assets,intellectual assets and intangible liabilities cannot be excluded from accounting confirmation and the quantitative system.