Student: To use the formula a to calculate the working capital how do we treat the provisions for contingencies and other long term liabilities?
学生：若要使用公式a来计算流动资本,那么我们应如何看待意外事故的,准备金和其他长期负债？
Long Term liabilities All debts that are not current liabilities, that is, debts that are not due until at least one calendar year in the future.
长期负债所有不属于流动负债的债务，也就是那些偿还期在一年以上的债务。
Long-term liabilities include mortgages payable and bonds payable.
长期债务包括应付抵押款和应付债券。
Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
Long-term liabilities are measured in accordance with historical cost principle.
长期负债按照历史成本原则计量。
Citing concerns about BP's costs and legal liabilities, Fitch Ratings downgraded BP's long-term default rating and senior unsecured debt to AA from AA-plus.
惠誉国际评级(Fitch Ratings)将英国石油公司长期违约评级和优先无担保债务从AA +下调至AA，原因是出于对英国石油公司的花费和法律责任的担忧。
Non current liabilities are mostly long term debt of the business.
非流动负债差不多就是企业的长期债务。
Liabilities are generally classified into current liabilities and long-term liabilities.
负债通常可以分为流动负债和长期负债。
Bondss payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。
Bonds payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。
There is, says Mr Shin, a maturity mismatch in South Korea between long-term assets and short-term liabilities that makes it vulnerable to sudden bursts of deleveraging.
Shin说，长期资产和短期债务的错误结合使韩国容易受到债务减持突然爆发带来的损害。
Long-term liabilities are those amounts of debts not due for a relative long time, typically more than one year.
长期负债是在相当长的时期(典型的是超过一年)内未到期的债务金额。
These measures, though somewhat crude, should help prevent mismatches between long-term assets and short-term liabilities.
这些措施虽然有点残忍，但其可以避免固定资产与短期负债失配的问题。
If liabilities are of a more long-term nature (such as most pension fund liabilities), unpredictability of short-term returns may be less important.
如果负债是较为长期的（诸如养老金负债），无法预测的短期回报可能那么重要。
Liabilities can be classified in the balance sheet as current or long-term liabilities.
在资产负债表中作为当前或长期负债。
Long-term liabilities are debts of a business that will not be paid within the current operating cycle.
长期负债就是一家公司的债务，这些债务在当前的经营周期内不能被支付。
The optimum capital structure is the ratio of long-term liabilities to equities when the average cost of capital is lowest and the value of enterprise is max.
企业最优资本结构是指使企业平均资本成本最低且企业价值最大的债务资本和权益资本的比例关系。
Article 35 liabilities are generally classified into current liabilities and long-term liabilities.
第三十五条负债分为流动负债和长期负债。
I. long-term liabilities refer to the debts which will be redeer after a year or an operating cycle longer than a year indue * "long-term loans payable bonds payable long-term accoi payable etc."
长期负债是指一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券、长期应付款项等。
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
Long-term liabilities that appear on a balance sheet, such as an employee pension scheme.
为诸如雇员退休计划等在资产负债表上列为长期负债的项目提拨预留款。
For a more stringent test, investors sometimes use only long-term debt instead of total liabilities in the calculation above.
在一个更严格的测试中，投资者只使用长期债务，而不是总债务进行上面的计算。
It is hard to see a reason for yields on long-term Treasuries being so low, other than a desire to hold the liabilities of the US Treasury, safest issuer of dollar - denominated securities.
除了投资者希望持有美元计价证券最安全发行人——美国财政部的负债以外，很难找到长期美国国债收益率如此之低的原因。
The figures of debt ratio show that the ratio has realized a little change from 1997 to 1998, Solarwind Corporation's proportion of liabilities declined, and the long term solvency improved slightly.
计算结果显示，负债权益比率从1997年到1998年有较小的改变，太阳风公司负债所占的比例下降了，长期偿债能力略微有所改善。
Through descriptive statistical analysis results can be found that the proportion of long-term debt is far lower than the proportion of current liabilities, as well as the lower management's stake.
通过描述性统计分析结果可以发现，长期负债的比例远低于流动负债的比例、管理层持股比例偏低等问题。
Life insurance companies have historically been viewed as long-term savings institutions, but their liabilities have become shorter in duration in recent years.
从历史的角度看，人寿保险公司一直都被视为是长期的储蓄机构，但是在最近几年里，他们的债务期限已经变得愈来愈短。
Liabilities of commercial Banks to short-term deposits, and preached a long-term loan assets tendency.
商业银行短期存款负债，并鼓吹长期贷款资产的趋势。
Most long-term liabilities, and some short-term ones, require the borrower to pay interest.
大多数长期责任，和一些短期，要求借款人由处理使感兴趣。
Most long-term liabilities, and some short-term ones, require the borrower to pay interest.
大多数长期责任，和一些短期，要求借款人由处理使感兴趣。
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