长期负债按照历史成本原则计量。
Long-term liabilities are measured in accordance with historical cost principle.
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。
Bondss payable are the typical example of long-term liabilities.
在资产负债表中作为当前或长期负债。
Liabilities can be classified in the balance sheet as current or long-term liabilities.
负债通常可以分为流动负债和长期负债。
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。
Article 35 liabilities are generally classified into current liabilities and long-term liabilities.
负债一般按偿还期长短分为流动负债和长期负债。
Usually, the debts are divided into liquid liability and long-term debt according to the length of the payback period.
二负债类：指流动负债、长期负债、其他负债等项。
Liabilities: indicating current liabilities other liabilities etc.
在一项长期负债接近到期日时，它最终会在本期内到期。
As the maturity date of a long-term liability approaches, the obligation eventually becomes due within the current period.
常见的长期负债有应付债券、应付抵押账款和长期应付票据。
The most common examples are bonds payable and mortgages payable, and long-term notes payable.
即使新规定会增加银行的长期负债，其他一些原因还是抑制投资者的兴趣。
Even as new regulations increase the supply of longer-dated bank debt, others may suppress investors' appetite for it.
第二步对资产负债率、长期负债比率等与经营绩效指数进行回归分析。
Second, we make regressive analysis in debt concentration, long - term debt proportion and performance index.
长期负债是指通常在超过一年的期限内进行偿还的债务(比如债券)。
Long_term liabilities are debts usually paid over a period that exceeds 1 year (such as bonds).
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。
Long-term liabilities are those amounts of debts not due for a relative long time, typically more than one year.
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。
Long-term liabilities that appear on a balance sheet, such as an employee pension scheme.
筹资活动包括所有与长期负债、股东权益以及其他筹资项目有关的活动。
The fundraising is divided into the owner's equity fundraising and creditor's right fundraising by its ownership.
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。
Long-term liabilities are debts of a business that will not be paid within the current operating cycle.
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 All debts that are not current liabilities, that is, debts that are not due until at least one calendar year in the future.
长期负债合计是指偿还期在一年以上或者超过一年的一个营业周期内偿还债务。
The long-term debt refers to a debt whose payback period is longer than a year or which will be repaid during an operation cycle that is longer than a year.
上市公司的低长期负债与我国公司债券市场不发达、缺少中长期债务市场有关。
The causes can be found in the underdeveloped corporate debt market and lack of long-term debt market.
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。
Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
另外，对长期负债率产生显著影响的只有资产担保价值一项，且其影响方向为正向。
In addition, only collateral value of assets has significant influence on the long term debt ratio, and the influence direction is positive.
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？
Student: To use the formula a to calculate the working capital how do we treat the provisions for contingencies and other long term liabilities?
流动负债的公司治理效应的恶化更为严重，流动负债的比例过高，应加大长期负债的比例。
The corporate governance effect of floating debt is bad, the rate of floating debt is too high, it should increase rate of long term debt.
但回归结果显示，固定资产比率与长期负债率在5%的水平上正相关，与理论预期相一致。
But the regression results show that the fixed assets ratio is positively correlated with long-term debt ratio at 5% level, which is consistent with the expected result.
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。
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.
针对这一研究结果，为了找出原因，以流动负债率、长期负债率为被解释变量，再次进行逐步回归。
In response to this study, in order to find out the reason, we use stepwise regression again, viewing current-liability ratio and long-term debt ration as explained variables.
当然，你可以对不断增加的长期负债表示担忧，同时认为，为了更好恢复，增加当下赤字开支是必要的。
Of course, one can worry about rising long-term debt and still think that, right now, more deficit spending is crucial to the nascent recovery.
当然，你可以对不断增加的长期负债表示担忧，同时认为，为了更好恢复，增加当下赤字开支是必要的。
Of course, one can worry about rising long-term debt and still think that, right now, more deficit spending is crucial to the nascent recovery.
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