承担负债 meaning in English
assumed liabilities
assumed liability
Examples
- If economic growth and interest rates are stable , businesses and consumers will be encouraged to take more risks , and in particular to take on more debt
如果经济增长和利率水平很稳定，那么企业和消费者的更加冒险的行为就会得到鼓励，特别是承担负债问题上。 - Article 42 an asset acquired through exchange of another asset other than cash or assumption of liabilities shall be recorded at the price of the asset paid , or the present value of the liabilities assumed , and the market value of the acquired asset , whichever is clearer or lower
第42条资产之取得以现金以外之其他资产或承担负债交换者，应以所付资产之成本或承担负债之现值与取得资产之时价，以其较为明确或较低者入帐。 - Article 11 as to a cash - settled share - based payment instruments , if the right may be exercised immediately after the grant , the fair value of the liability undertaken by the enterprise shall , on the date of the grant , be included in the relevant costs or expenses , and the liabilities shall be increased accordingly
第十一条授予后立即可行权的以现金结算的股份支付，应当在授予日以企业承担负债的公允价值计入相关成本或费用，相应增加负债。 - Article 12 as to a cash - settled share - based payment , if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met , on each balance sheet date within the vesting period , the services obtained in the current period shall , based on the best estimate of the information about the exercisable right , be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二条完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础，按照企业承担负债的公允价值金额，将当期取得的服务计入成本或费用和相应的负债。 - It should meet the following 3 requirements : being set up in line with relevant legal basis , having its full name , organization and location , and capable of taking civil liabilities ; independently possessing and using its assets and assuming its liabilities , and entitled to sign contracts with other institutions ; and making independent accounts of its profits and losses , and capable of com pili ng its own balance sheet
它应同时具备的条件是：依法成立，有自己的名称、组织机构和场所，能够承担民事责任；独立拥有和使用资产，承担负债，有权与其他单位签订合同；独立核算盈亏，能够编制资产负债表。