该金融资产与确认的相关金融负债不得相互抵销。
The financial asset shall not be used to offset the relevant financial liabilities it has recognized.
第三十条企业初始确认金融资产或金融负债，应当按照公允价值计量。
Article 30 the financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values.
取得该金融资产或承担该金融负债的目的，主要是为了近期内出售或回购。
The purpose to acquire the said financial assets or undertake the financial liabilities is mainly for selling or repurchase of them in the near future;
借款人或担保人的任何金融负债到期未付或在任何原始适用宽限期内未予支付。
Any Financial Indebtedness of the Borrower or the Guarantor is not paid when due nor within any originally applicable grace period.
第二十四条企业成为金融工具合同的一方时，应当确认一项金融资产或金融负债。
Article 24 When an enterprise becomes a party to a financial instrument, it shall recognize a financial asset or financial liability.
在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
汉莎航空公司的金融负债的利息和每在固定利率浮动利率为百分之十五经费的百分之85。
Lufthansa's financial liabilities are 85 per cent financed at floating rates of interest and 15 per cent at fixed interest rates.
第二十六条金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
Article 26 Only when the prevailing obligations of a financial liability are relieved in all or in part may the recognition of the financial liability be terminated in all or partly.
第五十一条存在活跃市场的金融资产或金融负债，活跃市场中的报价应当用于确定其公允价值。
Article 51 as for the financial assets or financial liabilities for which there is an active market, the quoted prices in the active market shall be used to determine the fair values thereof.
银行是经营特殊商品——货币和货币资金的特殊企业，它所从事的是金融资产、金融负债和金融服务业务。
Banks are special enterprises which run special goods-money and capital. Banks undertake financial assets, financial liabilities and financial services.
现代商业银行是以利润为经营目标，以多种金融资产与金融负债为经营对象，具有综合性服务功能的金融企业。
Modern commercial Banks are financial enterprises that have comprehensive service function. They aims at making profit, and its management object is manifold financial asset and financial debt.
IASB已经启动制定程序，更深入地考量金融负债的分类和计量，希望能在2010年发布最终定稿的金融负债会计准则。
The IASB has begun the process of giving further consideration to the classification and measurement of financial liabilities and it expects to issue final requirements during 2010.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
这家瑞士银行同时宣称其预期获得少量季度收益，而非丑闻发生后所预计那样出现亏损，情况的扭转绝大部分归功于其金融负债方面的信贷收益。
The Swiss bank also said it now expects to make a small quarterly profit rather than the loss it had predicted when the scandal broke, mostly because of credit gains on its financial liabilities.
引人注意的是，这个金融集团对其五年期负债付出的利息稍高于雷曼和贝尔斯登。
Strikingly, the financial conglomerate is paying slightly higher interest on its five-year debt than Lehman or Bear Stearns.
由于金融系统的过度负债和持续疲软，消费者和企业都不愿消费。
Because of overindebtedness and continued weaknesses in the financial system, consumers and businesses are reluctant to spend.
巨额负债会传递给新的金融机构，在那里呆个几十年，直到把它忘记。
And huge debts can be shuttled to new financial institutions where they linger for decades until they simply fall from memory.
这个计划的优点是对金融机构部分负债征税。
The good idea is to tax part of financial firms’ liabilities—crudely put, their debt.
由于资产及负债的不协调，银行总是金融系统中薄弱环节。
Banks have always been a weak link in the financial system because of the mismatch between their assets and liabilities.
这个计划的优点是对金融机构部分负债征税。
The good idea is to tax part of financial firms' liabilities-crudely put, their debt.
这些金融失败业已使得很多金融机构陷入资本严重短缺的境地——和负债相比，资产少得可怜。
These financial losses have left many financial institutions with too little capital — too few assets compared with their debt.
IMF认为，东欧国家已经负债累累，无力承担金融状况更好的国家那么高的赤字。
The IMF argues that the Eastern European nations were already heavily indebted and couldn't afford to deepen their deficits as much as better-financed countries.
根据研究公司FactSet数据，标准普尔500指数成分股中的非金融企业资产负债表上共有2万亿美元现金，创下纪录高位。
Nonfinancial companies in the Standard & Poor's 500-stock index are sitting on a record $2 trillion, according to FactSet.
根据研究公司FactSet数据，标准普尔500指数成分股中的非金融企业资产负债表上共有2万亿美元现金，创下纪录高位。
Nonfinancial companies in the Standard & Poor's 500-stock index are sitting on a record $2 trillion, according to FactSet.
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