负债评估的标准有两方面：负债确认标准和负债估价标准。
The criteria for appraisal of liabilities comprise two aspects:criteria for liabilities recognition and criteria for liabilities valuation.
所有金融资产和负债确认的实体时，成为党的合同创造了该项目。
All financial assets and liabilities are recognized when the entity becomes a party to the contract creating the item.
不符合预计负债确认条件的，在废弃时发生的拆卸、搬移、场地清理等支出在实际发生时作为清理费用计入当期损益。
If the conditions for the recognition of the provisions are not met, the expenditures for the decommissioning, removal and site cleaning will be expensed in the income statement when occurred.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
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.
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.
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.
该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。
Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.
现金股利于股东大会批准的当期，确认为负债。
Dividend distribution is recognised as a liability in the period in which it is approved by the shareholders.
在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。
In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.
第四条企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。
Article 4 the enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets.
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.
企业应调整财务报表已确认数额来反映资产负债表日后非调整事项。
A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.
所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。
All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.
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.
企业发生的交易或者事项导致其承担了一项负债而又不确认为一项资产的，应当在发生时确认为费用，计入当期损益。
Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.
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.
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.
为了如实反映企业获取超额收益的能力，对商誉应予确认，可以采用定期评估的方法，以便在资产负债报表中如实反映商誉的价值。
We should recognize them for representing the earnings resulting from Goodwill correctly, and appraising the enterprises for the number of Goodwill in the balance sheet periodically.
人力资源应纳入资产负债表中进行确认与计量。
The manpower resources should bring into the statement of assets and liabilities to confirm and meter.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
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.
因随着时间推移所进行的折现还原而导致的预计负债账面价值的增加金额，确认为利息费用。
The increase in the discounted amount of the provision arising from the passage of time is recognised as interest expense.
同时，按照该期权的行权价格与时间价值之和，确认继续涉入形成的负债。
At the same time, it shall recognize the liability formed by its continuous involvement according to the aggregate option exercise price and the time value.
第十条企业承担的重组义务满足本准则第四条规定的，应当确认预计负债。
Article 10 If a restructuring obligations undertaken by an enterprise meets the provisions of Article 4 of these Standards, it shall be recognized as an estimated debts.
资产和负债在确认收入(包括资本利得)和费用(包括损失)。
Assets and liabilities also have a part to play in determining when income (which includes gains) and expenses (which include losses) should be recognised.
而补偿金额的存在则以预计负债的确认为前提。
The existence of compensating sum is the premise of the confirmation of debts calculating in advance.
而补偿金额的存在则以预计负债的确认为前提。
The existence of compensating sum is the premise of the confirmation of debts calculating in advance.
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