负债帐 meaning in English
liabilities account
liability account
Examples
- Assets and liabilities accounts
资产及负债帐户 - If a transaction increases the total of liabilities . we should crebit the relative liability account for the amount increased
一笔经济业务如果使负债总额增加，我们应该以增加的金额贷记相应的负债帐户。 - The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。 - The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities , using tax rates enacted or substantively enacted at the balance sheet date
已确认的递延税项数额是按照资产和负债帐面金额的预期实现或清偿方式，以结算日已生效或实际生效的税率计量。 - Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves , the transfer of express accruals from one liability account to another , and the use of excess balances to offset unrelated expenses in later periods
在内部调查中所发现的不当调整有：虚构及核销预计负载和盈余；将特殊的预计负载由一个负债帐户转移至另一个负债帐户；将收入余额冲销后期不相关的费用等。