| 单词 | 负债 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 负债 noun —liability n (often used)debt n负债 —liability (finance) • be in debt • incur debts Examples:资产负债表—balance sheet 总负债 n—total liability n 流动负债—current liability See also:负—negative (math. etc) • carry (on one's back) • be defeated • turn one's back on 债 n—debt n
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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 |
2.8 在服从于下文第 2.9㈢的情况下，把交易所造成的汇率上的收益和损失以及对资产 和 负债 的 重 新估 价作为报表一上的其他收入记入账册。 unido.org | 2.8 Exchange rate gains and losses arising from transactions and the revaluation of assets and liabilities are accounted as other income in Statement I subject to 2.9 (iii) below. unido.org |
以物品或所有权在获取日的状态按纳税日的 市场价格计算，减去其上负债和负担 后 所得 的价格。 paiz.gov.pl | Value after the deduction of debts and burdens calculated according to the condition of an item or a property right on the acquisition date and market prices on the tax obligation date. paiz.gov.pl |
加共体国家欢迎秘书长关于与中等收入国家的 发展合作的报告(A/66/220)，但同时对报告没有提 [...] 及以下现实情况表示失望：该类别中的小岛屿发展 中国家开放、脆弱、负债累累 ，贫困现象严重，需 要国际社会提供包括减免债务、优惠等援助，以及 [...] 专门用于增加经济和发展空间的援助，以解决它们 的处境。 daccess-ods.un.org | While welcoming the Secretary-General’s report (A/66/220) on development cooperation with middleincome countries, CARICOM States were disappointed that it did not refer to the fact that the small island developing [...] States in that category were open, [...] vulnerable and heavily indebted, with deep and intractable [...]pockets of poverty, and required [...]assistance from the international community, including debt relief, concessions and assistance specifically tailored to increase economic and developmental space, in order to cope with their situation. daccess-ods.un.org |
咨询委员会从审计委员会的报告(A/63/5/Add.11 和 [...] 12)中注意到， 审计委员会已对这两个法庭发表了经修订的审计意见，其中的强调事项 是 2007 年 12 月 31 [...] 日终了的两年期的财务报表，涉及这两个法庭准备金 和基金结余方面的亏绌，原因是在财务报表中已确认在服务终 了 负债， 包括离职后健康保险负债。 daccess-ods.un.org | The Advisory Committee notes from the reports of the Board of Auditors (A/63/5/Add.11 and 12) that, for both Tribunals, the Board issued a modified opinion with an emphasis of matter on the financial statements for the biennium ended 31 December 2007 in relation to the deficits in the reserves and fund balances of the two Tribunals, owing to the [...] recognition on the face of the financial [...] statements of end-of-service liabilities, including after-service [...]health insurance. 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 |
在该等细则的规限下，本公司可以董事会厘定的任何方式出售本公司 拥有留置权的任何股份，惟除非存在留置权股份的某些款额目前应付或存在留置权 股份有关的负债或协 议须要现时履行或解除，且直至发出书面通告（声明及要求支 付现时应付的款项或指明负债或协议及要求履行或解 除 负债 或 协 议及通知有意出售 欠缴股款股份）已送呈当时的本公司股东或因其身故或破产而有权收取的人士后十 四个足日已届满，否则不得出售。 aactechnologies.com | Subject to these Articles, the Company may sell in such manner as the Board determines any share on which the Company has a lien, but no sale shall be made unless some sum in respect of which the lien [...] exists is presently [...] payable, or the liability or engagement in respect of which such lien exists is liable to be presently fulfilled or discharged nor until the expiration of fourteen clear days after a notice in writing, stating and demanding payment of the sum presently payable, or specifying the liability or engagement [...]and demanding fulfilment [...]or discharge thereof and giving notice of the intention to sell in default, has been served on the registered holder for the time being of the share or the person entitled thereto by reason of his death or bankruptcy. aactechnologies.com |
审计委员会在 A/57/201 号报告中总结了关于联合国系统十五个组织 2001 年 12 月 31 日 终了财务期间账目的审计报告中提出的主要调查结果、结论和建议，突出强调了离职后健康 保险负债迅速 增长的问题，并建议联合国及其各基金和计划署审查为离职后福 利 负债 做 出安 排的机制和目标。 unesdoc.unesco.org | The Board of Auditors in its report A/57/201 which summarized the principal findings, conclusions and recommendations contained in the audit reports on the accounts of 15 United Nations system organizations for the period ended 31 December 2001, highlighted the issue of the [...] rapid growth in the ASHI [...] liabilities and recommended that the United Nations and its various funds and programmes review mechanisms and targets for providing for post-employment benefit liabilities. unesdoc.unesco.org |
据指出，(a)和(c)分段可指“受影响 [...] 的”而不是“所有的”债权人，哪些内容构成“充分通知”可能不清楚，而且 并不是所有的债权都须按比例偿付；(b)分段因仅提及对资产管理的方式进行参 与而过于狭隘，或许应提及债权人进行参与以保护其合法权益，而“有意义的 [...] 参与”的内容是什么可能不清楚；(d)分段应指“基本上所有的”资产 和 负债。 daccess-ods.un.org | It was observed that subparagraphs (a) and (c) could refer to “affected” rather than “all” creditors, that what constituted “sufficient notice” might be unclear and that not all claims would necessarily be subject to pro rata payment; that in referring only to participation with respect to the manner in which assets were administered, subparagraph (b) was too narrow, that it should perhaps refer to creditor participation to protect their legitimate interests and that what constituted “meaningful [...] participation” might be unclear; and that subparagraph (d) should refer to “substantially all” of [...] the assets and liabilities. daccess-ods.un.org |
因欧元/美元汇率变动而产生的投资值减少通过与职工相关的计划的 欧元负债值出现类似减少而降低。 fao.org | Decreases in the reported value of investments arising from movements in the EUR/USD rate are mitigated by a similar reduction in value of the Euro liabilities of the staff related schemes. fao.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 |
这项计划应给审计委员会留有足够的时间，以便对期初 资产负债表进 行审计，至少应在正式实施《公共部门会计准则》第一年结束之前 [...] 三个月”。 daccess-ods.un.org | The plan should provide sufficient [...] time to enable the Board to conduct an audit [...] of the opening balance sheet no later [...]than three months before the conclusion of [...]the first “live” year of IPSAS implementation. daccess-ods.un.org |
银行采取保守做法的另一个原因是危机使许多商家的资 产 负债 表 — —因而它们 获取信贷的资格，受到损伤。 daccess-ods.un.org | The banks’ more conservative stance is [...] compounded by the reduced solvency of many [...] businesses whose balance sheets — and, [...]thus, their eligibility for credit — were damaged by the crisis. daccess-ods.un.org |
于有关收回任何催缴到期款项的任何诉讼或其他法律程序的审讯或聆 讯中，根据该等细则，作为应计负债 股 份 的持有人或其中一位持有人记录于股东名 册，作出催缴的董事会决议案正式记录于董事会的会议记录，以及催缴通知已正式 发给被起诉的股东，即属证明被起诉股东名称的足够证据；且毋须证明作出催缴的 董事的委任，亦毋须证明任何其他事项，惟上述事项的证明应为 该 负债 具 决 定性的 证据。 aactechnologies.com | On the trial or hearing of any action or other proceedings for the recovery [...] of any money due for any call, it shall be sufficient to prove that the name of the Member sued is entered in the Register as the holder, or one of the holders, of the shares in [...] respect of which such debt accrued, that the resolution making the call is duly recorded in the minute book, and that notice of such call was duly given to the Member sued, in pursuance of these Articles; and it shall not be necessary to prove the appointment of the Directors who made such call, nor any other matters whatsoever, but the proof of the matters aforesaid shall be conclusive evidence of the debt. aactechnologies.com |
(b) 董事会可保留任何就或关于本公司有留置权的股份的股息或款项，并可将 之用于或用以清付关于该留置的负债 、 债 项 或 债务。 cr-power.com | (b) The Board may retain any dividends or other moneys payable on or in respect of a share upon which the Company has a lien, [...] and may apply the same in or towards [...] satisfaction of the debts, liabilities or engagements [...]in respect of which the lien exists. cr-power.com |
董事会可以行使本公司的所有权力，为本公司的目的以他们认为合适的条款作无 [...] 限额借款，并且抵押或押记本公司的业务、财产（包括现有或将来的财产）和未 催缴股本或其任何部分，并且发行债券、公司债券、债权股证及（须该条例第 57B [...] 条的规定）可转换债券和可转换债权股证及不论是直接的或作为本公司或任 何第三者的任何负债、债务或 债项的抵押品的其他证券。 cr-power.com | The Board may exercise all the powers of the Company to borrow money for the purposes of the Company, without limit and upon such terms as they may think fit, and to mortgage or charge its undertaking, property (both present and future) and uncalled capital, or any part thereof, and to issue bonds, debentures, debenture stock, and, subject to section 57B of the Ordinance, convertible debentures and convertible debenture stock and [...] other securities whether outright or as [...] security for any debt, liability or obligation [...]of the Company or of any third party. cr-power.com |
大多数缅 甸人民日常生活的特点是极度贫困、 负债 累 累 、就 业率低和缺乏社会服务。 crisisgroup.org | Daily life for most is characterised by deep poverty, [...] high levels of indebtedness, lack of employment [...]opportunities and a dearth of social services. crisisgroup.org |
由于离职后医疗保险负 债包含 难民署将来为其退休工作人员将要支付的福利，《公共部门会计准则》与 其他大多数会计框架一样，要求对这些福利金额进行“贴现”，从而使报告实体 用未来福利的现值作为其负债的估 计数。 daccess-ods.un.org | As the after-service [...] health insurance liability is composed of benefits that will be paid out by UNHCR to its retired staff in the future, IPSAS, like most other accounting frameworks, requires that these amounts be “discounted” so that the reporting entity takes the present value of the future benefits as an estimate for its liability. daccess-ods.un.org |
咨询委员会注意到为消除大 宗邮件对邮政管理处利润构成的风险而采取的措施 [...] 的积极影响，欣见邮政管理处采取未雨绸缪措施以减 少立即设立或有负债准备金的必要性。 daccess-ods.un.org | It had noted the positive effect of the measures to eliminate bulk mail on the profitability of the Postal Administration and was pleased [...] at the proactive measures the latter had taken to lessen the immediate need to [...] establish a contingent liability reserve. 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 |
1995年，波兰在成为国际货币基金组 织的正式成员之前，有能力偿还其对国际机 构的负债。 paiz.gov.pl | In 1995, Poland was [...] able to repay its debts incurred in international [...]institutions, before becoming a full member of the IMF. paiz.gov.pl |
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 |
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 |
2.32 服务终了补助金应急负债、离 职后健康保险和任何有待解决的诉讼均在财务报表说明中公布（参 见说明 2.29）。 unido.org | 2.32 Contingent liabilities for end-of-service entitlements, after-service health insurance and for any pending litigations are disclosed in the notes to the financial statements (refer Note 2.29). unido.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 |
该计划进一步考虑出售或利用本公司其他剩余的非现金资产盈利、清偿债务，包括或 有 负债 和 索 赔，并将剩余的现金额外分派给本公司股东。 china.blackstone.com | The Plan further contemplates the sale or monetization of the Company's other remaining non-cash assets, the satisfaction or settlement of its liabilities and obligations, including contingent liabilities and claims, and additional distributions of any remaining cash to the Company's stockholders. blackstone.com |
这样的解释是有争议的，可以很难预测资产价格的行为，加上有数据“篡改”披露年度资 产 负债 表 和 损益表（DRE）的公司分析工作的可能性，因为有几个例子在最近几年。 zh-cn.iniciantenabolsa.com | Such interpretations are controversial and can hardly predict the behavior of asset prices, plus there is the [...] possibility of working with data "doctored" [...] disclosed in the balance sheets and income [...]statements for the year (DRE) of the companies [...]analyzed, as have several examples in recent years. en.iniciantenabolsa.com |
使用本址的一项条件是，用户必须同意免除联合国及其有关人员对用户因使用本址而引起的任何一切行动、权利要求、损失、损害 、 负债 和 支 出（包括合理的律师费），包括但不限于因声称某些事情如果属实即构成用户违反本条款和条件而产生的任何权利要求的补偿责任。 unic.un.org | As a condition of use of this Site, the User agrees to indemnify the United Nations and its affiliates from and against any and all actions, claims, losses, damages, liabilities and expenses (including reasonable attorneys' fees) arising out of the User's use of this Site, including, without limitation, any claims alleging facts that if true would constitute a breach by the User of these Terms and Conditions. unic.un.org |
即使是新加坡和马来西亚等拥有大量经 常帐户盈余的国家，由于其前几年总外债的一 些 负债 出 现了逆转，其储备 也受到了下行的压力。 daccess-ods.un.org | Even countries with large current-account surpluses, such as Singapore and Malaysia, have experienced downward pressure on their reserves because of reversal of some gross external liabilities from previous years. daccess-ods.un.org |
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