该义务是企业承担的现时义务；

That obligation is a current obligation of the enterprise;

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第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。

Article 5 the estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.

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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.

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留置权是当支付义务不能兑现时保留财物的权利。

A lien is the right to retain possession of an item pending payment of a liability.

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留置权是当支付义务不能兑现时保留财物的权利。

A lien is the right to retain possession of an item pending payment of a liability.

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