Article 24 When an enterprise becomes a party to a financial instrument, it shall recognize a financial asset or financial liability.
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。
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.
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。
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.
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。
You might be able to lower your costs further by picking up an umbrella policy, which provides additional liability coverage, said Steve Podnos, a financial planner in Merritt Island, Fla.
佛罗里达州梅恩岛的财务计划师史提夫·博多·诺斯说，你还能通过采用提供额外责任保险范围的保护伞政策进一步减少成本。
The risks of the sports competitions were categorized into property risk, life risk, liability risk, competition cancel risk and financial risk.
根据风险损失作用对象的不同，将体育赛事面临的主要风险分为财产风险、人身风险、责任风险、赛事取消风险和财务风险。
There are different views on the nature of civil liability for misrepresentation in financial reporting.
对于财务报告虚假陈述民事责任的性质，法学界存在不同的观点。
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。
With the emerging of modern financial trade, the problem of civil liability of financial experts to the third party arises.
随着现代金融交易的兴起，金融专家对第三人的民事责任问题日益突出。
Liability coverage is limited to the minimum financial limits determined by the US state or Canadian province in which the incident occurred.
在事故发生时，责任险的保障范围受限于美国的州或加拿大省所规定的金融条款。
The liability operation is the operating tactics often adopted by modern enterprises. It can bring the financial risks as well as the benefit on financial leverage.
负债经营是现代企业常采用的一种经营策略，它既可带来财务风险又可带来财务杠杆利益。
Authors combine financial theory with cybernetics and system theory to prove and elucidate a new bank management method: the cybernetic system of commercial bank asset liability ratios management.
作者将金融理论、控制论、系统论有机地结合起来，提出并论证了一种新的银行管理方法：商业银行资产负债比例管理控制论系统。
The elements of civil liability for misrepresentation in financial reporting include: misrepresentation and its materiality, fault, loss, the causation between investor"s loss and defendant"s fault.
上市公司财务报告虚假陈述的民事责任的要件包括：虚假陈述及其重大性、过错、损害、因果关系。
As the special status of financial institutions in our society, foreign legal and regulatory bodies set up an enhanced liability system for financial holding companies and their subsidiaries.
由于金融机构在经济和社会中所处的特殊地位，国外法律和监管机构为这些金融子公司及其控股公司设立了加重责任制度。
If it does not waive its control over the financial asset, it shall, within the extent of its continuous involvement in the transferred financial asset and recognize the relevant liability.
未放弃对该金融资产控制的，应当按照其继续涉入所转移金融资产的程度确认有关金融资产，并相应确认有关负债。
Because of the lack of public risk-preventing organizations such as central bank or insurance company, the unlimited liability cash organization was an effective system to reduce financial risk.
而在缺少中央银行、存款保险公司等防范风险的公共机构的情况下，无限责任的钱业组织是一种降低金融风险的有效的制度安排。
Liability insurance protects you against major financial loss should your tenant Sue you for a fall, wrongful eviction, or other types of lawsuit claims.
责任保险给您的保障在于，一旦您的租客因跌到或被不公逐出而告您，或出现其他类型的索赔官司时，您可以免受巨大的财务损失。
According to the traditional theory of company law, as the shareholders of Banks or other financial subsidiaries, financial holding companies should only assume limited liability.
按照传统公司法理论，金融控股公司作为银行等金融子公司的股东，仅承担有限责任。
This core business will died, freight liability risks, financial credit risk analysis of the three aspects of freight forwarding business risk management measures.
本文将就核心业务丧生、货代责任风险、财务信用风险这三个方面分析货代业务风险及其管理措施。
At present, our state-owned enterprises have a large - scale liability. Several financial data show that our stated -owned enterprises have been lost in the plight of high liability and low benefit.
目前，我国国企负债已到相当规模，多项财务指标表明，我国国企已陷入高负债、低收益、借新债、还旧债的窘境。
The study found that some indicators such as Asset-liability ratio, Earnings per share and inventory turnover rate have a greater impact on financial embezzlemen.
经研究发现，资产负债率、每股收益和存货周转率等变量显著性水平较高，对财务舞弊的影响较大。
Starting from the benefit budget, asset-liability budget and cash flow budget, this paper probes into the application of financial budget management in enterprise.
从利润预算、资产负债预算和现金流量预算入手，探讨了财务预算管理在企业的应用。
This is a Chinese version of an implementation of the Black-Scholes financial model, providing call options and put options. No liability for use is accepted by the developer.
这是实施布莱克·斯科尔斯财务模型的中文版本，提供了看涨期权和看跌期权。接受由开发商使用不承担任何责任。
To reduce financial risk, avoid finance shortage and know how to no liability to save tax, the operation in debt is analyzed for enterprise.
本文通过对企业负债的分析，达到降低财务风险，避免财务拮据，了解非负债节税和代理成本，使企业把握负债经营的“度。
As a high-liability and high-risk industry, the problem of bad financial creditor's right in commercial banks revolves around the banking all the time.
作为高负债、高风险行业，商业银行的不良金融债权问题一直伴随着银行业。
As a high-liability and high-risk industry, the problem of bad financial creditor's right in commercial banks revolves around the banking all the time.
作为高负债、高风险行业，商业银行的不良金融债权问题一直伴随着银行业。
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