| 1. | He have on excess of assets over liability
他的资产大于其他负债。 |
| 2. | He says others in the village who borrowed heavily to buy their cows are in an even worse position
他说，村里的其他负债买牛的人比他的情况更糟。 |
| 3. | The balance of deferred investment profits or losses as at the ! accounting year - end shall be separately disclosed under other assets or other liabilities in the balance sheet
递延投资损益的期末净额应当在资产负债表其他资产类或者其他负债类下单列项目反映。 |
| 4. | The first involves the disposal of central bank assets in the domestic currency and second involves the replacement of the excess clearing balance of the banking system by other central bank liabilities
一是出售央行所持有的本币资产，二是增加央行其他负债以取代银行体系结算结馀多出的部分。 |
| 5. | Be not the circumstance that the technology need not pay to use fee between affiliated enterprise , this is a kind , with the technology use expenses offsets the payment for goods between them , other perhaps and indebted
非关联企业间可以不支付技术使用费的情况，这个是一种，用技术使用费来抵消他们之间的货款，或者其他负债。 |
| 6. | Other liabilities comprise expenses accrued at the year end , which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account , and the revaluation differences of the balances due to the interest - bearing fiscal reserves account
其他负债包括年终应计开支，其中包括应付予外汇基金债券的利息、对财政储备帐项的结欠的利息，以及有息财政储备帐项的?值与票面值的差额。 |
| 7. | The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities
这样引致的资产或负债价值的改变，已反映在资产负债表内有关资产或负债帐面价值中，惟对有息财政储备帐项的结欠仍在资产负债表内以原本价值列帐，而有关的价值重估差额则包括在其他负债这一项目内。 |
| 8. | Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below . the consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities
资产及负债估值金融资产和负债即外汇基金需收取或支付的附息货币债务均在资产负债表日期按下列基础以市值入账，因而引致的资产或负债价值的改变，已反映在资产负债表内有关项目账面价值中，惟财政储备账项仍以原本价值入账，而其市值与原本值之间的差额则包括在其他负债这一项目内。 |
