Assets and expense decreases are recorded as credits, while liability, capital and income decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
Article 39 The liquidation group shall submit the latest liability liquidation and assets disposal report to CIRC before the tenth date of each month.
第三十九条清算组应当在每月10号前向中国保监会报送有关债务清偿、资产处置等最新情况报告。
By convention, assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
But avoiding this direct liability may be of little help for the banking industry as a whole, since when SIVs cannot get funding, they are forced to sell assets.
但是银行业作为整体来讲，避免了这类直接责任并没有多少帮助，这是因为当SIV不能找到资金时，就会被迫出售资产。
Liability is economic responsibility that the enterprise undertakes measurable money, and in the future will pay back with assets or services.
负债是企业所承担的能以货币计量、在未来将以资产或劳务偿付的经济责任。
Debt preservation system is a civil law system that guarantees the repayment of debt by way of maintaining the value of the debtor's liability assets.
债的保全制度是维护债务人的责任财产的保值状况从而确保债务清偿的民法制度。
All these risks are analyzed in this article, and classified into physical asset risks, human asset risks, legal liability risks and financial assets risks.
本文对这些风险进行分析，分为实物资产风险、人力资本风险、法律责任风险和金融资产风险。
Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets.
流动负债分类的另一个要求是需用流动资产偿还。
Article 20 a law firm established with the funds of the State shall go about its business independently pursuant to law and shall undertake the liability for its debts with its entire assets.
第二十条国家出资设立的律师事务所，依法自主开展律师业务，以该律师事务所的全部资产对其债务承担责任。
Corporation shareholder's liability is limited to the amount of their investment. The creditors of the corporation can only be paid from the assets of the corporation.
公司股东的责任仅限于他们的投资额。只能用公司的资产偿还债主。
Article 17 Lawyers may establish cooperative law firms, which shall undertake liability for their debts with their entire assets.
第十七条律师可以设立合作律师事务所，以该律师事务所的全部资产对其债务承担责任。
Thus, the partners have unlimited liability and should the partnership's funds not suffice to cover the liabilities of the partnership, creditors can reach the personal assets of the partners.
合伙人对合伙企业承担无限责任，合伙企业资不抵债时，债权人可追偿合伙人的个人财产。
The JV company shall be a limited liability company. It shall be liable to the full extent of its assets.
合营公司为有限责任公司，以其所有资产对外承担责任。
Article 4 a firm shall assume liability for its debts to the extent of all its assets.
第四条事务所以其全部资产对其债务承担责任。
The wholly foreign owned enterprise shall be a limited liability company; liability shall be limited to Amount of its total assets.
公司为有限责任公司，其责任以公司全部资产为限。
In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.
实践中，寿险公司有近40%的资产以公允价值计量，而负债实际上主要仍以账面价值计量。
In 1994, state-owned commercial Banks began to exercise management over the liability rate on assets, which helped enhance their ability of self-restriction.
国有商业银行从1994年开始实行资产负债比例管理，自我约束能力提高了。
Asset-liability management by matching bank's assets and liabilities, can prevent bank liquidity risk.
通过以资产负债管理合理匹配银行资产、负债，可以防范银行流动性风险。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
The partnership jurisprudence concerning the issues of civil subjective status, assets, liability assumption, form of partnership, sleeping partner and limited partner is more worth researching.
在立法方面，合伙的定义与形式、法人合伙、民事主体地位、责任承担、隐名合伙与有限合伙等问题有待完善。
The paper discovers that the fixed assets ratio is negatively correlated with current-liability ratio, which is contrary to the expected result.
得出固定资产比率与流动负债率呈负相关关系，与理论预期的结果相反。
The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.
利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
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