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.
第九条企业不应当就未来经营亏损确认预计负债。
Article 9 The future operating losses of an enterprise shall not be recognized as estimated debts.
第十一条企业应当按照与重组有关的直接支出确定预计负债金额。
Article 11the enterprise shall determine the amount of estimated debts in the light of the direct expenditure pertinent to the restructuring.
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.
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.
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.
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.
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.
与此同时，美联储(预计)不会再推出第三轮量化宽松措施并且需要开始缩减其资产负债表规模，者也将减少投资者对黄金的需求。
At the same time, the (expected) lack of additional easing by the Fed and the need to begin to reduce its balance sheet will also decrease investor demand.
相较之下，美国的负债总额预计将达到其2010年GDP的94%。
U.S gross debt, by comparison, is projected at 94% of GDP in 2010.
负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。
Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.
根据现行方案，预计到2020年希腊的负债/GDP比率将为120%左右。
Under the current plan, Greece's debt-to-GDP ratio is projected to be around 120% by 2020.
瑞士信贷(Credit Suisse)美国股票策略师克里葛(Douglas Cliggott)说，由于企业资产负债表上有这么多现金，他预计将出现更多股票回购和增派股息。
Douglas Cliggott, U.S. equity strategist with Credit Suisse, says that with all this cash on corporate balance sheets, he is expecting more buybacks and dividend increases.
负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。
Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate and then adjusted after the actual amount is given.
过去通常指的是预计资产负债表，该表建立在对假定事件的推测基础之上。
Frequently used to refer to a Pro Forma Balance Sheet which is based on assumptions of future hypothetical events.
过去通常指的是预计资产负债表，该表建立在对假定事件的推测基础之上。
Frequently used to refer to a Pro Forma Balance Sheet which is based on assumptions of future hypothetical events.
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