它包括或有资产和或有负债。
公司目前仍然存在因大量或有负债引发的诉讼风险。
At present, the company still exists as a result of a large number of contingent liabilities arising from litigation risk.
然而美国仍然有一些相当大的、持续增长的或有负债。
Yet America still has sizeable and, in places, growing contingent liabilities.
合并合同或协议约定将承担被合并方或有负债的情况。
The information about the merged party's contingent liabilities to be assumed according to the stipulations of the combination contract or agreement;
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。
But by far the most worrying contingent liability looming over America is its growing exposure to residential mortgages.
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。
The thesis, from positive angel, analysis how contingent liability takes from and its affecting factors.
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。
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.
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。
Transactions in FX and CFDs carry significant risks. Such transactions may entail contingent liability and give rise to the obligation to pay Margin.
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。
This paper considers the intension, expression and causes of China's fiscal contingent liability and proposes some solutions.
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。
For example, most of the original forms covered only contingent liability and did not cover a contractor's direct liability for professional services.
被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认。
The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately.
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。
Contingent liability is one of the core contents of fiscal risk, so it's important to understand it clearly.
最棘手的问题可能就是或有负债，如银行保险机制，公共部门养老金机制及其他类似机制。
Trickiest of all perhaps is the question of contingent liabilities such as bank-insurance schemes, public sector pension schemes and the like.
这一切中最棘手的也许是与或有负债，如银行保险计划，公共部门养老金计划等有关的问题。
Trickiest of all perhaps is the question of contingent liabilities such as bank-insurance schemes, public-sector pension schemes and the like.
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。
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
公司没有对外担保及其他形式的或有负债，在海南、深圳、成都设有6个证券营业部，拥有员工逾百人。
No external security and other forms of liability, in Hainan, Shenzhen, Chengdu 6 securities business, which employs more than 100 people.
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)。
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。
In practical accountancy, the contingent liability enterprises are listed only according to their types with little concern for their qualification, size or accounting reports.
或有负债是一种潜在的负债，是难以预料的开支，根据或有负债的重要性或发生的饿概率，他可以在资产负债表上列示在其他的负债中，或在财务报表的附注中提示，或忽略不管。
They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence.
资产负债日的或有事项，仅对于企业因此而承担的负债分别不同情况或在表内确认或在表外披露。
The probable event of the date of the balance sheet respectively confirms in the balance sheet or reveals out the balance sheet.
或有事项会计应包括资产负债表日会计和期后时期会计。
Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
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