| 单词 | 流动负债 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 流动负债 —current liabilitySee also:流动 n—flow n • liquidity n • movement n • stream n 流动 v—flow v • circulate v 负债 n—liability n • debt n 负债—liability (finance) • be in debt • incur debts
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这些福利作 为非流动负债对待 ；如果付款和贴现影响被视为非常重大，则按估计未来现金流的现值计 量。 unesdoc.unesco.org | These are treated as non-current liabilities and [...] are measured at the present value of the estimated future cash flows if [...]the payments and the impact of discounting are considered to be material. unesdoc.unesco.org |
2008-2009 两年期的未分配余额为 1 506 019 美元(2007 年：99 794 美元)。 这就导致少报了等额的应收款和 流动负债 ， 项 目厅随后加以纠正。 daccess-ods.un.org | The unapplied balance amounted to $1,506,019 for the biennium 2008-2009 (2007: $99,794), resulting in the [...] understatement of accounts receivable [...] and current liabilities of the same amounts, which were subsequently corrected by UNOPS. daccess-ods.un.org |
借款被划分为流动负债，除非教科文组织有权无条件地将该负债延长至报告编制日期起 至少 [...] 12 个月后清偿。 unesdoc.unesco.org | Borrowings are [...] classified as current liabilities unless [...]UNESCO has an unconditional right to defer settlement of the liability [...]for at least 12 months after the reporting date. unesdoc.unesco.org |
一年内到期的非流动负债增加 主要系本集团将于一年内到期的长期借款增加所致。 csgholding.com | The increase of current portion of non-current liabilities [...] was because of the increase of long-term loans due within one year. csgholding.com |
未兑换代用券根据今后 12 个月内有望被兑换的金额划分为流动和 非流动负债。 unesdoc.unesco.org | Unredeemed coupons are classified between [...] current and non-current based on amounts [...]expected to be redeemed within the next twelve months. unesdoc.unesco.org |
63.2 有专家就根据《国际公共部门会计标准》编制新的期初余额时现金及现金等价物、投 资和其他流动负债大幅 下降提出了具体问题。 unesdoc.unesco.org | 63.2 A specific question was raised on the reason for the large decreases in cash and cash equivalents, investments and other current liabilities in establishing the new opening balances under IPSAS. unesdoc.unesco.org |
此外，出于规章方面原因预留的特定 现金余额，例如业务准备金，被指定专门用于管理未来的负债(例如离职后医疗 保险)，或用于满足日常业务、例如偿 还 流动负债 的 需 要。 daccess-ods.un.org | In addition, specific cash balances set aside for regulatory reasons – such as the operational reserve – are earmarked for the management of future liabilities (such as [...] after-service health insurance) or are held to meet the [...] requirements of routine operations, such as to settle current liabilities. daccess-ods.un.org |
有望在报告编制日期结束超过 12 个月之后结算的这些项目作为非流 动负债入账 ；并且，如果付款和贴现影响被视为非常重大，则按估计的未来现金流的现值计 算。 unesdoc.unesco.org | These elements which are expected to be settled more than 12 months [...] after the end of the reporting date are [...] treated as non-current liabilities and are [...]measured at the present value of the [...]estimated future cash flows if the payments and the impact of discounting are considered to be material. unesdoc.unesco.org |
审计委员会确认，近东救济工程处的应付款包括给供应商的 1 170 万美元预 付款，这笔金额还披露为资产负债表 中 流动 资 产项下的预付款项。 daccess-ods.un.org | The Board established that included in UNRWA payables was an amount of $11.7 million relating to advance [...] payments made to suppliers, and that amount was also disclosed as [...] prepayments under current assets in the balance sheet. daccess-ods.un.org |
联合委员会至少每两年一次向联大和成员组织提交一份附有其资 产 负债 表 的 基金业 务活动报告，并把联大就该报告采取的任何行动通知各成员组织”。 unesdoc.unesco.org | The Board shall present to the General Assembly and to the member organizations, at least once [...] every two years, a [...] report, including a balance sheet, on the operation of the Fund, and shall inform each member organization of any action taken by the [...]General Assembly upon the report”. unesdoc.unesco.org |
随着金融市场条件改善以及逐步复苏的迹象增强，大多数短 期 流动 资 金 措施 到 2010 年第一季度末已逐步撤消，而中央银行购买的大多数长期证券依然留在 其资产负债表上。 daccess-ods.un.org | As financial market conditions improved and signs of a gradual [...] recovery have strengthened, [...] most shortterm liquidity measures have been wound down by the end of the first quarter of 2010, while most long-term securities that central banks purchased remain on their balance sheets. daccess-ods.un.org |
我们审计了所附的安全理事会第 1958(2010)号决议所设联合国代管账户的 财务报表，其中包括：收入和支出及准备金和基金结余 变 动 表 (报 表一)；截至 2010 年 12 月 31 日的资产、负债及准 备金和基金结余表(报表二)；2010 年 12 月 15 日至 31 日期间的现金流量表(报表三)；以及财务报表附注。 daccess-ods.un.org | 17 We have audited the accompanying financial statements of the United Nations escrow account established under the provisions of Security Council resolution 1958 (2010), comprising the statement of income and expenditure and changes in [...] reserves and fund [...] balances (statement I), the statement of assets, liabilities and reserves and fund balances as at 31 December 2010 (statement II) and the cash flow statement for the period from 15 to 31 December [...]2010 (statement III), [...]as well as the notes to the financial statements. daccess-ods.un.org |
各位部长表示关切，世界金融和经济危机仍在威胁一些发展中国家 的 债务 可 持续性，除其他外，通过影响实体经济以及为减轻危 机 负 面 影 响而增加借 款。在这方面，他们呼吁各国政府推 动 并 促进讨论，包括在联合国和其他适当 论坛内，讨论新的主权债务重组和债 务 解 决机制的必要性和可行性，并考虑到 债务可持续性的多个层面，及其在实现包括千年发展目标在内的国际商定发展 目标方面的作用。 daccess-ods.un.org | The Ministers expressed concern that the world financial and [...] economic crisis is still [...] threatening the debt sustainability in some developing countries, inter alia, through its impact on the real economy and the increase in borrowing undertaken in order to mitigate the negative impacts of the crisis, and in that regard called upon all Governments to promote and contribute to the discussions, including within the United Nations and other appropriate forums, on the need and feasibility of new sovereign debt restructuring and debt resolution [...]mechanisms that take [...]into account the multiple dimensions of debt sustainability and its role on the achievement of the internationally agreed development goals, including the Millennium Development Goals. daccess-ods.un.org |
咨询 委员会获悉，虽然审计委员会主张联合国披露离职后健康保险负债，但 审计委员会并未就这些负债的供 资选择办法采取任何立场，除了下列实 体及方案和活动之外：(a) 任务有限、且任务期限将要届满的实体，如 卢旺达问题国际刑事法庭和前南斯拉夫问题国际法庭；(b) 自愿供资的 方案和活动，无 供资和不断增加的离职后健康保 险 负债 可 能 在自愿捐款 不足时消耗掉方案资金。 daccess-ods.un.org | The Advisory Committee was informed that, while the Board of Auditors had advocated for the disclosure of after-service health insurance liabilities by the United Nations, the Board had not taken a position on funding options for those [...] liabilities, except for (a ) entities with [...] limited mandates that were to expire, such as the International Criminal Tribunal for Rwanda and the International Tribunal for the Former Yugoslavia; and (b ) voluntarily funded programmes and activities, for which unfunded and growing after-service health insurance liabilities could consume programme funds when voluntary contributions fell short. daccess-ods.un.org |
秘书长在每个预算年度结束后 4 个月之内向执行委员会提交已审计年度报 告，供其审议和核准，该报告叙述秘书处的 活 动 和 财 务状况，并且应附有一项资 产负债表、一项现金流量表和注释。 daccess-ods.un.org | The Secretary-General, within four (4) months of the end of each budgetary year, is to provide to the Executive Board, for its consideration and approval, an audited [...] annual report which [...] accounts for the activities and the financial status of the Secretariat, including a balance sheet, a cash flow statement and explanatory notes. daccess-ods.un.org |
最近，巴塞尔委员会宣布一项综合性改革战略，以加强《巴塞尔二号协 定》的风险覆 盖情况(特别是对交 易账户 和资产负债表外 风险的覆盖)；提高第 一 层 资本(股 权 和 类似工 具 )的 质量；建立更多的震荡缓冲器 ，以遏 制 亲周期 性；评估用简单粗放的风险措施替代基于风险的措施的必要性；加强评估跨界 银行资金流动性的 监督框架；加强银行的 风险管理和治理做法；加强银行交易 对手信用风险资本、风险管理和披露；促进全球协调落实，以确保实行监督原 则。 daccess-ods.un.org | Recently, the Basel Committee announced a comprehensive strategy for reform involving strengthening risk capture of Basel II [...] (particularly for [...] trading book and off-balance sheet exposures); enhancing the quality of Tier 1 capital (equity and similar instruments); building additional shock absorbers that can dampen pro-cyclicality; evaluating the need to supplement risk-based measures with simple gross measures of exposure; reinforcing supervisory frameworks to assess funding liquidity at cross-border [...]banks; strengthening [...]risk management and governance practices at banks; strengthening counterparty credit risk capital, risk management and disclosure at banks; and promoting globally coordinated follow-up to ensure implementation of supervisory principles. daccess-ods.un.org |
委员会在审查这一要素时指出，有两个与该要素的运作有关的主 [...] 要问题要考虑：(a) 是采用政府及政府担保的外债数据，还是继续采用外债总额； (b) 是以债务流量为基础进行债务负担调 整，还是继续采用债务存量。 daccess-ods.un.org | In reviewing this element, the Committee noted that there were two main issues to consider in relation to the functioning of the element: (a) whether to use public and publicly guaranteed external debt data or to continue to [...] use total external debt; and (b) whether to [...] base the debt-burden adjustment on debt flow or to continue to [...]use debt stock. daccess-ods.un.org |
13 个职业类主管人员中的每个人都将继 续 负 责 审 查申请，确定由专题专家 (即专家组)进一步评估的候选人，担任 其 负 责 范 围内的专家组的秘书并合并专家 组的结论和面试报告以提交外地中央审查机构，监测其分管的职业类职位在外地 行动中的在职率，管理其分管的名册，编制外地行动方案主管人短名单并确定何 时应进行外联活动，以处理名册中存在的差距，特别是性别均衡和地域代表性方 面的差距，确定外地在职工作人员的 流动 机 会，以便工作人员在相关工作地点之 间轮调。 daccess-ods.un.org | Each of the 13 Occupational Group Managers [...] would continue the responsibilities for reviewing applications, identifying candidates for further assessment by subject matter experts, that is, expert panels, serving as Secretary for the expert panel under his or her purview and consolidating findings and interview reports from the panel for presentation to the Field Central Review Bodies, monitoring incumbency rates in the field operations for positions in his or her occupational group, managing his or her assigned roster, developing shortlists for programme managers in the field operations and determining when outreach activities should be conducted to address gaps in the roster, especially in gender and geographic representation, and determining the mobility opportunities [...]for staff members currently [...]serving in the field so as to rotate staff among relevant duty stations. daccess-ods.un.org |
这些扶持措施包括稳步增加对最不发达国家的官方发展援助、外国直接投资 和侨汇流动，落实主要减债倡议 和优惠贸易协定以及有利于许多最不发达国家的 [...] 单边贸易自由化。 daccess-ods.un.org | These supportive measures included the [...] steady rise in ODA, foreign direct [...] investment, and remittance flows to least developed countries [...]and the implementation of major [...]debtrelief initiatives and preferential trade agreements, as well as unilateral trade liberalization that favoured many least developed countries. daccess-ods.un.org |
大会第 37/75 号决议规定信用社是粮农组织的一个组成部分，并规定：(a) 信 [...] 用社的资金和净资产应存入一个与粮农组织管理的所有其他资金和资产分开管理 的特别帐户；(b) 信用社营业中出现的所有费用和信用社 活 动 中 出 现的任何财 务负 债应从 信用社的资金和资产中收取；(c) 信用社规章中含有保护本组织地位的条款。 fao.org | Conference Resolution 37/75 stipulated that the Credit Union is an integral part of FAO and provided that (a) the Credit Union funds and net assets be placed in a special account administered separately from all other funds and assets administered by FAO; (b) all costs incurred in the operation of the [...] Credit Union and any [...] financial liabilities arising out of the Credit Union activities are chargeable [...]to the Credit Union [...]funds and assets and (c) the statutes of the Credit Union contain provisions safeguarding the position of the Organization. fao.org |
本金偿还是债务总流量的一部 分，其中还包括付出的款项、净流动 及 债 务 转让和利息支付，其构成是特定年份 以外币偿还的本金数额。 daccess-ods.un.org | Principal repayments were part of [...] total debt flows, which also included disbursements, net flows and transfers on debt and interest [...]payments, and consisted [...]of the amounts of principal repaid in foreign currency in the year specified. daccess-ods.un.org |
例如，在以交叉担保 或交叉抵押的方式为企业集团安排融资的情况下，向一个成员提供的资金可能 会影响到另一个成员的负债，而 影响未进入破产程序的企业集团成员资产的行 为，也可能影响到已被提起启动申请或者已经被 启 动 破 产 程序的企业集团成员 的资产与负债或继 续开展正常业务的能力。 daccess-ods.un.org | For example, when finance is arranged on a group basis by way of cross-guarantees or cross-collateralization, the finance provided to one [...] member might affect the liabilities of another, or actions affecting the assets of group members not subject to insolvency proceedings may also [...] affect the assets and liabilities or the ability to continue their ordinary course of business of group members with respect to which applications for commencement have been made or insolvency proceedings have commenced. daccess-ods.un.org |
对 话包括四个互动讨论：(a) 国际货币和金融制度改革及其对发展的影响；(b) [...] 当前 金融和经济危机对外国直接投资和其他私人资 本 流动 、 外 债 和 国 际贸易的影响； (c) 金融和技术发展合作，包括发展资金的新型来源在调集国内和国际资金促进 [...]发展方面的杠杆作用；(d) [...] 发展筹资与实现千年发展目标之间的联系：通往 2010 年高级别活动的道路。 daccess-ods.un.org | The Dialogue included four interactive discussions on: (a) the reform of the international monetary and financial system and its implications for development; (b) the impact of the current financial and economic [...] crisis on foreign direct investment [...] and other private flows, external debt and international [...]trade; (c) the role of financial [...]and technical development cooperation, including innovative sources of development finance, in leveraging the mobilization of domestic and international financial resources for development; and (d) the link between financing for development and achieving the Millennium Development Goals: the road to the 2010 high-level event. daccess-ods.un.org |
经社会注意到本区域所面临的挑战，包括欧元区 的 债 务 危机在继续以 及其他发达经济体的复苏缓慢，这导致了本区域增长前景预期下降以及在获 得流动资金方面的机会可能减少。 daccess-ods.un.org | The Commission noted the challenges facing [...] the region, including [...] the continuing debt crisis in the euro zone and slow recovery in other developed economies, which were leading to lower growth prospects in the region as well as the potential reduction in access to liquidity. daccess-ods.un.org |
提议编列公务差旅费 130 800 美元，用于参加维和研讨会、会议和讲习班： 与世界银行官员举行协调会议，交流 复 员 方案经验，举行机构间工作组复员方案 年会，协调和统一联合国各行为体就复员方案开展的工作(18 600 美元)；刑法和 司法咨询处在总部举办的(司法和刑法常备人员参加)的讲习班，以及司法和惩戒 负责人会议(70 200 美元)；地雷行动负责人年会(42 000 美元)。 daccess-ods.un.org | The amount of $130,800 is proposed for travel to participate in the following peacekeeping-related seminars/conferences/workshops: coordination meetings with World Bank officials [...] to exchange lessons learned on disarmament, demobilization and reintegration and the annual meeting of the Inter-Agency Working Group [...] on Disarmament, Demobilization and Reintegration, which seeks to coordinate and harmonize the efforts of all United Nations actors on disarmament, demobilization and reintegration ($18,600); a workshop to be held by the Criminal Law and Judicial Advisory Service at Headquarters (to be attended by the standing justice and corrections capacity) and the conference of heads of justice and corrections components ($70,200); and the annual conference of heads of mine action components ($42,000). daccess-ods.un.org |
同时，它突显了当前世界经济和金融危机 对贸易流动产生的深远的负面影 响；重申维护公平的 多边贸易体制的重要性，再次呼吁抵制一切保护主义 [...] 倾向并纠正已采取的任何此类措施，同时承认发展中 国家有权充分利用世界贸易组织(世贸组织)下的灵 活性；以及强调多哈回合取得平衡、丰硕和注重发展 [...] 的成果的重要性，他呼吁所有会员国表现出必要的灵 活性和政治意愿，打破目前的谈判僵局，确保早日结 束谈判。 daccess-ods.un.org | At the same time, it highlighted the profoundly [...] negative impact on trade flows of the ongoing world economic [...]and financial crisis; reaffirmed [...]the importance of an equitable multilateral trade system, reiterating the call to resist all protectionist tendencies and to rectify any such measures already taken, while recognizing the right of developing countries to make full use of the flexibilities under the World Trade Organization (WTO); and stressed the importance of a balanced, ambitious and development-oriented outcome of the Doha Round, calling on all Member States to show the necessary flexibility and political will to break the current impasse and ensure the early conclusion of the negotiations. daccess-ods.un.org |
委员会指出，不能再以无法获得公共债务 和 债 务 流 量 资 料为理由，根据外债 总额和债务存量计算债务负担调整数。 daccess-ods.un.org | The Committee noted that the unavailability of information on [...] public debt and debt flows was no longer a rationale for basing the debt-burden adjustment on total external debt and debt-stock calculations. daccess-ods.un.org |
会员国义务会费的债权分为流动债权 和 非 流动债 权 。IPSAS 第 1 项标准规定，“对于 每个资产项目来说，自报告编制之日起最迟在 12 个月之内待收回的金额可被视为 流动债 权， 超过 12 个月待收回的金额为非流动债权”。 unesdoc.unesco.org | The External Auditor encourages UNESCO to consider the changes to its financial rules and regulations necessitated, in particular, by the implementation of IPSAS in order to establish a clear and formal legal basis for transactions in respect of reserves reported in the annual accounts. unesdoc.unesco.org |
关于所声称的在支付利息方面违背了智利的法律，即以《国际商事仲裁法》第 9 [...] 条（等同于《仲裁示范法》第 9 [...] 条）为其形式的法律，因为被申请人认为本应 当支付复利，而这是国家法律所禁止的，同时也因 为 债 务 中缺 乏 流动 资 产 而被 排除在外，对此法院认定，这涉及实质问题，超出了强制执行问题的限度；这 [...] 个问题不能由最高法院来裁定，而是应由当初审理强制执行程序的仲裁庭来裁 定。 daccess-ods.un.org | As for the claim that Chilean law, in the form of article 9 of the International Commercial Arbitration Act (consistent with art. 9 MAL), had been breached with regard to the payment of interest, given that, in the defendant’s view, compound interest had been payable, which was prohibited under [...] national legislation and [...] excluded by the lack of liquid assets in the debt, the Court held [...]that this related to an issue of [...]substance, which went beyond the question of enforcement; it was not for the Supreme Court to rule on the issue but for the court where the enforcement proceedings had been heard. daccess-ods.un.org |
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