预计负债是指根据或有事项等相关准则确认的各项预计负债,包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。
关键词 : 医疗纠纷 ; 或有事项 ; 预计负债 [gap=694]Key words: medical disputes; contingencies; anticipation liabilities
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... 预计负债 [gap=7460]Key words: contingent transactions; contingent assets; contingent liabilities; Accrued liabilities ...
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... 或有负债 Contingent liability 预计负债 Provisions 待执行合同与亏损合同 的含义 亏损合同 onerous 可能变为亏损合同的合同: 可能变为亏损合同的合同: contract ...
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预计负债(Estimated Liabilities) 是因或有事项可能产生的负债。根据 或有事项准则的规定,与或有事项相关的义务同时符合以下三个条件的,企业应将其确认为负债:...
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预计资产负债表 [会计] Projected Balance Sheet ; pro forma balance sheet ; pro forma income statement ; estimated balance sheet
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而补偿金额的存在则以预计负债的确认为前提。
The existence of compensating sum is the premise of the confirmation of debts calculating in advance.
第九条企业不应当就未来经营亏损确认预计负债。
Article 9 The future operating losses of an enterprise shall not be recognized as estimated debts.
第十条企业承担的重组义务满足本准则第四条规定的,应当确认预计负债。
Article 10 If a restructuring obligations undertaken by an enterprise meets the provisions of Article 4 of these Standards, it shall be recognized as an estimated debts.
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