estimated liabilities accrued liabilities anticipation liabilities
The existence of compensating sum is the premise of the confirmation of debts calculating in advance.
而补偿金额的存在则以预计负债的确认为前提。
—— 给力词典精选Article 9 The future operating losses of an enterprise shall not be recognized as estimated debts.
第九条企业不应当就未来经营亏损确认预计负债。
—— 给力词典精选Article 11the enterprise shall determine the amount of estimated debts in the light of the direct expenditure pertinent to the restructuring.
第十一条企业应当按照与重组有关的直接支出确定预计负债金额。
—— 给力词典精选Article 10 If a restructuring obligations undertaken by an enterprise meets the provisions of Article 4 of these Standards, it shall be recognized as an estimated debts.
第十条企业承担的重组义务满足本准则第四条规定的,应当确认预计负债。
—— 给力词典精选Article 5 the estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.
第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。
—— 给力词典精选