负债评估的标准有两方面：负债确认标准和负债估价标准。
The criteria for appraisal of liabilities comprise two aspects:criteria for liabilities recognition and criteria for liabilities valuation.
所有金融资产和负债确认的实体时，成为党的合同创造了该项目。
All financial assets and liabilities are recognized when the entity becomes a party to the contract creating the item.
不符合预计负债确认条件的，在废弃时发生的拆卸、搬移、场地清理等支出在实际发生时作为清理费用计入当期损益。
If the conditions for the recognition of the provisions are not met, the expenditures for the decommissioning, removal and site cleaning will be expensed in the income statement when occurred.
应用推荐