The thesis, from positive angel, analysis how contingent liability takes from and its affecting factors.
本文从实证的角度分析了或有负债的形成机理和影响因素。
Contingent liability is one of the core contents of fiscal risk, so it's important to understand it clearly.
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。
But by far the most worrying contingent liability looming over America is its growing exposure to residential mortgages.
但对美国而言，最应该担忧的或有负债是其住宅抵押贷款的持续风险。
This paper considers the intension, expression and causes of China's fiscal contingent liability and proposes some solutions.
本文对我国财政或有负债的内涵、表现、原因及解决问题的思路进行分析和讨论。
Contingent liability is one kind of liabilities that may turn to be the direct liabilities in future. It is unpredictable and uncertain.
或有债务是一种将来可能变为现实的债务，具有极强的隐蔽性和不确定性。
Under its current guarantee to the bail-out fund, France has a contingent liability of 8% of GDP (if the fund were to be drawn down in full).
在目前对紧急财政救援基金的担保额度下，法国的或有负债已经占到GDP8 %的额度(如果基金资金完全到位的话)。
Transactions in FX and CFDs carry significant risks. Such transactions may entail contingent liability and give rise to the obligation to pay Margin.
外汇和价差合约交易具有重大风险，并可导致或有负债及产生支付保证金的义务。
For example, most of the original forms covered only contingent liability and did not cover a contractor's direct liability for professional services.
例如，大部分只包括或有负债的原始面貌，不包括承包商的专业服务的直接责任。
According to analysts at Deutsche Bank, giving the fund sufficient firepower to help Italy would raise France's contingent liability to almost 13% of GDP.
按照荷兰银行分析师的说法，给予充足的基金火力去帮助意大利会加剧法国的现实负债到差不多GDP的13%的程度。
A contingent liability is not an actual liability. Instead, it is a potential liability that depends on a future event arising out of a Dast transaction.
或有负债不是实际的负债，而是过去交易所产生的未来事项而估计的潜在负债。
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。
In practical accountancy, the contingent liability enterprises are listed only according to their types with little concern for their qualification, size or accounting reports.
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。
Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset.
自国际会计准则第37号发布后，遵守国际标准的公司可以很好地解决如何识别和计量负债和资产相关的问题。
Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset.
自国际会计准则第37号发布后，遵守国际标准的公司可以很好地解决如何识别和计量负债和资产相关的问题。
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