An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.

普通股模块以四种方式影响资产负债表，其中一种是非流动负债。

Cash dividends, reduce retained earnings and become a current liability when declared.

现金股利，在宣布时将减少保留盈利并成为一项流动负债。

In order to understand that value, first you need to know what your current liability is.

为了明白这个的价值，首先你要知道你的职责是什么。

Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets.

流动负债分类的另一个要求是需用流动资产偿还。

Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.

需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。

While in two year before the crisis, the model composed by AZ, BC and BB (current liability coverage ratio by the operational cash) shows an errordifferentiation ratio at 14.52%.

在危机发生前两年，由AZ、BB（流动负债经营现金保障系数）、BC三项指标构成的模型误判率为14.52%。

In these cases, the principal amount due within one year (or the operating cycle) is regarded as a current liability, and the remainder of the obligation is classified as a long-term liability.

在这种情况下，一年(或一个经营周期)内到期的本金应作为流动负债，而负债的其余部分则作为长期负债。

Under its current guarantee to the bail-out fund, France has a contingent liability of 8% of GDP (if the fund were to be drawn down in full).

在目前对紧急财政救援基金的担保额度下，法国的或有负债已经占到GDP8 %的额度(如果基金资金完全到位的话)。

This paper starts from analyzing the relationship between current value and par value, and promulgates essence of fair value measurements of liability.

本文从分析面值与现值的关系出发，揭示了负债公允价值计量的实质。

The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.

利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

From the economic point of view working capital is made up of the net current assets and permanent short-term liability.

经济学视野下营运资金为永久性流动资产，即一般意义上的营运资金与永久性流动负债之和。

Based on current legislation, this paper analyzes whether the consignee should take delivery of goods at sea and the conditions to assume the liability.

结合现行法律的规定，对海运货物的收货人是否应当承担提货义务，以及其承担提货义务的条件进行探讨。

The current joint liability system of our country is extremely full to the keeping of the obligee behoof, but the joint liability guarantee of personal rights lacks very.

我国现行连带责任制度对债权人利益的保护极为充分，但对债务人即连带责任人的权利保障却十分欠缺。

In response to this study, in order to find out the reason, we use stepwise regression again, viewing current-liability ratio and long-term debt ration as explained variables.

针对这一研究结果，为了找出原因，以流动负债率、长期负债率为被解释变量，再次进行逐步回归。

The paper discovers that the fixed assets ratio is negatively correlated with current-liability ratio, which is contrary to the expected result.

得出固定资产比率与流动负债率呈负相关关系，与理论预期的结果相反。

The current law of our country does the special regulation about the civil liability for medical tort .

我国现行法律未对医疗侵权的民事责任作特别规定。

Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.

企业发生的交易或者事项导致其承担了一项负债而又不确认为一项资产的，应当在发生时确认为费用，计入当期损益。

Viewing from judicial practice, strict liability can prevent special crimes appearing in current society and improve litigious efficiency.

从司法实践来讲，严格责任可以预防现行社会出现的特殊犯罪和提高诉讼效率。

As the maturity date of a long-term liability approaches, the obligation eventually becomes due within the current period.

在一项长期负债接近到期日时，它最终会在本期内到期。

Current registered accountants have faced legal liability trend of widening.

目前注册会计师面临的法律责任有逐渐加大的趋势。

From the economic point of view, working capital is made up of the net current assets and permanent short-term liability.

经济学视野下营运资金为永久性流动资产，即一般意义上的营运资金与永久性流动负债之和。

In the view of any risk of environmental pollution risk, the current system of environmental liability insurance set up the country of the introduction to the compulsory insurance.

鉴于任意性环境险对环境污染保护不离，目前建立环境责任保险制度的国家都侧重于将其引入强制险领域。

Briefly introduces the approach of traditional risk management-asset liability approach such as the current earning approach, the market value approach and the sensitivity analysis approach.

简要的介绍了传统风险管理方法——资产负债管理方法，包括当前收益法、市场价值法、敏感性分析法。

Moreover, the supplier's liability shall be limited to the actual amount equaling the current market value of the heating system.

此外，供应商的责任不超过与加热系统当前市场价值相等的金额。

Viewing from the current medical liability insurance policies, this paper discusses the factors of the compensation rate and the limit to damages.

借鉴我国目前保险公司的医疗责任保险合同，对费率厘定因素和赔偿限额做了探讨。

The study on current legislation situation of international legal liability system for environmental pollution;

跨界环境污染国际法律责任制度现状研究；

In our country, the claim pattern of the current joint liability is a free claim pattern.

我国现行连带责任的求偿模式是任意求偿模式。