Contingent liability shown as an actual liability..
企业不应确认或有负债。
An enterprise should not recognize a contingent liability.
休假或有负债.
Leave contingent liability.
附注3.或有负债.
Note 3. Contingent liability.
法律责任或有负债.
Legal or contingent liabilities.
(b)法律负债或有负债.
(b) Legal or contingent liabilities.
本组织的或有负债包括国际劳工组织行政法庭上待决的由现任和已离任工作人员提出的上诉案件。
The contingent liabilities of the Organization consist of appeal cases pending at the Administrative Tribunal of the International Labour Organization by both current and separated staff members.
他还指出,前朝政府为政府担保项目夸大或有负债的做法,是造成PPP涉及贪污的因素。
He also noted that the previous government'spractice of government guarantee projects that inflated contingent liabilities was a corruption of the concept of PPP.
如或有负债很可能将会实现,则在可能性发生变化的当期确认拨备。
If it becomes probable that a contingent liability will be realized, a provision is recognized in the period in which the change of probability occurs.
正如经济学家的术语所知,这些或有负债可能会产生巨大的经济和财政成本。
These contingent liabilities, as they are known in the economist's jargon, can have significant economic and fiscal costs.
如或有负债出现可以变现的可能性,将在可能性发生变化的年份作为拨备确认。
If it becomes probable that a contingent liability will be realized, a provision is recognized in the year in which the change of probability occurs.
除上述或有负债之外,还有法庭当选法官养恤金计划费用所产生的负债。
In addition to the above contingent liabilities, there is a liability for pension plan costs for the elected members of the Tribunal.
这些邮票构成或有负债,因为理论上可能在任何时候在邮管处的邮局使用这些邮票进行邮寄。
These stamps constitute a contingent liability inasmuch as there is the theoretical possibility that such stamps could be presented for mailing at any time at UNPA post offices.
联合国或有负债先前的估计数约为330万美元。
Earlier estimates of the Organization' s contingent liability were approximately $3.3 million.
但是,几乎所有核销款准备金及或有负债来自与2006-2007两年期及以往两年期业务有关的财务事项。
However, nearly all the provisions for write-offs and contingent liabilities stem from transactions relating to operations in 2006-2007 and prior bienniums.
据估计,在过去20年中邮管处大约87%的收入为或有负债。
It was estimated that some 87 per cent of UNPAincome over the past 20 years constituted a contingent liability.
相反,就风险规模而言,衍生品和或有负债投资被认为是风险最高的。
On the opposite side of the risk scale, derivatives and contingent liability investments are considered the most risky.
同样,披露实物捐助和或有负债以后,使人们更深刻地认识到需要系统地跟踪这类信息。
Similarly, the disclosure of contributions in kind and contingent liabilities created a greater awareness of the need to track such information systematically.
每张售出但尚未使用的新票都对联合国构成或有负债。
Every mint stamp that is sold butnot yet utilized for mailing purposes constitutes a contingent liability for the United Nations.
监督厅建议外勤支助部建立机制,估计调动费用偿还申请方面的或有负债,为采用公共部门会计准则做准备。
OIOS recommended that the Department ofField Support establish a mechanism for estimating the contingent liabilities of claims for movement reimbursement in preparation for the adoption of IPSAS.
然而,这也意味着政府由于乌输电和独立发电厂商之间的电力购买协议可能存在重大或有负债。
It also means, however,that the Government has a potentially significant contingent liability arising from UETCL' s PPAs with independent generators.
委员会建议按照《联合国会计标准》把工程处的或有负债全部列入财务报表的说明中。
The Board recommends that full disclosure of the Agency' s contingent liabilities be included in the notes to the financial statements in accordance with United Nations accounting standards.
其中最重要的就是评估公共部门由于私营部门借贷产生的或有负债。
The most important among these is to assess the public sector's contingent liabilities arising from private sector borrowing.
各国政府必须密切关注其私营部门的借债,以避免公司借债在将来成为政府或有负债的风险。
Governments need to watch closely their private sector's borrowing in order to avoid the risk that corporate borrowing become contingent liabilities for Governments in the future.
同时还有一项日益增长的需求和需要,即确保将这些或有负债和担保正确地反映在国民账户之中。
There is also a growing demand and need to ensure that these contingent liabilities and guarantees are correctly reflected in national accounts.
假如政府的担保及或有负债加入总债务,国债占GDP比率将上升到69%。
If the government's guarantees and contingent liabilities are added to its total debt, its debt-to-GDP ratio will rise to 69 per cent.
许多国家的政府现在面临着或有负债和主权风险水平日益上升的问题。
Many Governments are now faced with increasing levels of contingent liability and sovereign risk.
对于工作人员服务终了支付款或有负债的估计费用,并未在预算中安排预留款。
Budgetary provision has notbeen made to cover the estimated costs of contingent liabilities for end-of-service payments to staff.
他想知道的是这一数字是否包含任何或有负债支出,要求提供邮政管理处2008年净收入最新情况。
He wondered whether that figure included any expenses for contingent liability and requested an update on the Postal Administration' s net income picture for 2008.
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