Risks and liabilities covered and excluded by the Overland Transportation Cargo War Risks Clauses and Strike, Riot and Civil Commotion Clauses of this Company. III.

本公司陆上运输货物战争险条款和货物运输罢工险条款规定的责任范围和除外责任。

youdao

Expenses are the opposite of this. Changes in assets and liabilities arising from contributions from, and distributions to, the owners are excluded from the definitions of income and expenses.

费用确认与此相反。但所有者出资或向所有者分配不在收入和费用的定义涉及范围内。

youdao

The Treasury has decided that such liabilities should be excluded in assessing the rule, but this judgment no longer matters.

ECONOMIST: Public finances