liability out of book [金融] 帐外负债 ; 账外负债
The book publisher shall bear the civil liability in accordance with the provisions of Article 47 of this Law if he fails to publish the work within the time limit specified in the contract.
图书出版者不按照合同约定期限出版,应当依照本法第四十七条的规定承担民事责任。
In the meanwhile, an adjustment shall be made to the book value of the liability formed by its continuous involvement.
同时,调整继续涉入所形成负债的账面价值。
This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.
本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析,提出负债价值评估应该采用的方法。
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