For accounting purposes only the assets, liabilities, and economic activities of an economic unit are considered.

就会计的目的而言，它只考虑经济单位的资产，负债和经济活动。

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Article 44 Where an employing unit is divided or merged, the successors shall bear the former employing unit's liabilities of compensation for the workers who suffer from occupational diseases.

第四十四条用人单位分立、合并的，承继单位应当承担由原用人单位对患职业病的劳动者承担的补偿责任。

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Take the example of Williams, an Oklahoma-based energy company that delayed releasing its final 2001 results while it worked out exactly how to treat potential liabilities related to its telecoms unit.

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In terms of market-moving surprises from Bank of America, Villalta says that any big news from the bank will likely be related to the legal liabilities the bank faces over its Countrywide unit and its mortgage problems.

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The state also uses a liability estimation method (the Projected Unit Credit method) that modestly understates accrued pension benefits, and amortizes its unfunded pension liabilities over a period slightly longer than the 30 years recommended by GASB.

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