1.
audit procedure for loss contingencies
对或有损失的审计程序
2.
Loss contingencies differ from estimated liabilities in two ways.
或有损失与估计负债有两点不同。
3.
A loss contingency involves a greater degree of uncertainty. Often the uncertainly extends to whether or not any loss or expense actually has been incurred.
或有损失包含更大程度的不确定性,不确定性常常扩展到损失或费用实际上是否已经发生。
4.
Even if no loss has yet been recorded in the accounting records, loss contingencies may be so material as to threaten the continued existence of the company.
即使损失还没有记录在会计账簿中,因为或有损失可能如此巨大以致威胁公司的继续存在。
5.
Companies generally need not disclose loss contingencies if the risk of a material loss is considered remote.
如果发生较大金额损失的风险被认为很遥远,公司通常不需揭示或有损失。
6.
An example of a loss contingency that usually meets these criteria and is recorded in the accounts is the estimated loss from doubtful accounts receivable.
满足这些标准并在账簿中记录的或有损失的例子是从应收账款中估计的坏账损失。
7.
expose to a chance of loss or damage.
使有可能遭受损失或损害。
8.
having had pain or loss or suffering inflicted.
痛苦、有所损失或者遭受刑罚。
9.
Damage or loss, especially to reputation or finances; detriment.
损害，损失损害或损失，尤对名誉、经济方面的：损伤
10.
Sharing of the cost of damage or loss of a ship between the insurer and the owner
海损，保险人和所有人分担船的损害费用或船的损失
11.
Only such losses, damages or expenses which are the direct consequence of the general average act shall be allowed as general average.
只有属于共同海损行为直接后果的损失或费用，才应作为共同海损。
12.
Sharing of the cost of damage or loss of a ship between the insurer and the owner.
海损，保险人和所有人分担船的损害费用或船的损失。
13.
A commercial allowance for loss or damage.
破损费，赔偿损失费损失或损害的商业折扣
14.
concede the loss or worthlessness of something or somebody.
把某事物中没有价值或已损失的部分取消。
15.
An accident, especially one involving serious injury or loss of life.
事故事故，尤指带有严重伤害或生命损失的事故
16.
Any missing or visibly damaged parts should be reported to your dealer immediately.
如有零件缺失或外观损坏,请立即报告经销商
17.
deductible losses on sales or exchanges of property are allowable.
扣除销售的损失或所有物的交换是正当的。
18.
not likely to cause or lead to damage,injury,loss,etc
不致引起或导致损害、损伤、损失等的