| 1. | Discussion on the audit of uncertain debt
浅谈或有负债的审计 |
| 2. | System analysis of the contingent liability of county amp; amp; township governments
县乡政府或有负债的体制分析 |
| 3. | The guarantee company may have the disadvantage of contingent liabilities , but the guaranteed company may have the advantage of having the capital in hand
担保的公司承担了或有负债的不利,而被担保的关联公司则享受了占有资金的便利。 |
| 4. | 3 government s contingent liabilities at 31 march 2003 and estimates of these at 31 march 2004 and 31 march 2005 are provided in section iv of this appendix as supplementary information to the mrf . 4
载有二三年三月三十一日政府或有负债，以及在二四年三月三十一日和二五年三月三十一日政府或有负债的估计，作为中期预测的补充资料。 |
| 5. | 3 government s contingent liabilities at 31 march 2002 and an estimate at 31 march 2003 and 31 march 2004 respectively are provided in section iv of this appendix as supplementary information to the mrf . 4
Iv部载有二二年三月三十一日政府或有负债，以及在二三年三月三十一日和二四年三月三十一日政府或有负债的估计，作为中期预测的补充资料。 |
| 6. | They can included with other liabilities on the balance sheet , ignored , or dis i closed in the footnotes to the financial statements , depending on their materiality and probability of occurrence
或有负债是一种潜在的负债，是难以预料的开支，根据或有负债的重要性或发生的饿概率，他可以在资产负债表上列示在其他的负债中，或在财务报表的附注中提示，或忽略不管。 |
| 7. | When preparing consolidated financial statements , it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets , liabilities and contingent liabilities determined on the acquisition date
编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。 |
| 8. | By using the internal and external merger theories , the author analyses not only the process but also the feasibility and necessity of xi ' an transformer factory merger xi ' an heavy furniture factory . using the " effect evaluate system of state - owned capital " assess the financial effect after the merger and reorganization . the author discuss the risk and its being on guard about debts probably , and analyses the difficulty position about reorganization and cultural blend which took by the workers " puzzled of target enterprise
本文运用国内外兼并重组理论，分析了西安变压器厂兼并西安重型电炉厂的可行性和必要性，以及兼并重组的过程；运用“国有资本金绩效评价体系”评价了企业兼并后的财务效果；创意性地提出并论述了在兼并过程中实现股权多元化的途径；论述了或有负债的风险和防范；从心理学角度分析了被兼并企业职工角色的困惑给重组和文化融合带来的困境；结合该案例重组的特点，论述了兼并重组中的速度风险和企业速度观念；提出了企业通过战略性改组实现可持续发展战略。 |
| 9. | In this model , based on the business nature of guarantee institutions that mainly handle with contingent liabilities , the author adopted uncertainty analisis to best describe the behaviors of guarantee institutions and unveil the mechanism as well as the root of the looting behavior and how guarantee institutions retrogressed to loot
在此,笔者重点针对担保机构主要经营或有负债的特点引入了不确定分析,使新的模型能够应用于担保机构。笔者通过对担保机构行为做出数理描述和分析,来揭示担保机构掠夺风险产生的主要根源和理论机理,以及由此产生的担保机构蜕变路径。 |
| 10. | Article 16 where a business combination occurs at the end of the current period , if the fair values of the identifiable assets , liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily , the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values
第十六条企业合并发生当期的期末，因合并中取得的各项可辨认资产、负债及或有负债的公允价值或企业合并成本只能暂时确定的，购买方应当以所确定的暂时价值为基础对企业合并进行确认和计量。 |
