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。

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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。

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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。

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That gives them leeway should they want to bring in another partner and helps protect their personal assets should there be a freak accident and large liability judgment levied against a property.

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The company contended that it only bought Mundet's bottle-cap assets and that merely buying assets isn't a merger and doesn't trigger liability.

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If the economy were then in a dire state, equity and property prices would have plunged and the assets would not cover the liability.

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