会计英语简述负债论文

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Liability refers to the current obligations of enterprises in the past, which are formed in the past transactions or events.In essence, the liability of the enterprise must be paid after a certain period of time, the repayment period or the specific amount of the enterprise must be in accordance with the contract, the regulations and restrictions, is an obligation that the enterprise must perform.A current obligation to be recognized as a liability, in addition to the definition of liability, but also to meet the two conditions:First, the economic interests related to the obligations are likely to flow out of the enterprise;From the definition of the liability can be seen, is expected to lead to the outflow of economic interests of the enterprise is a essential feature of liability. In practice, the economic benefits of the discharge of the obligation to fulfill the obligations of the economic interests, in particular, with the presumption of obligations related economic interests are usually dependent on a large number of estimates. Therefore, the confirmation of liabilities shall be and outflow of economic benefits of the degree of uncertainty in the judgment together, if there is conclusive evidence that, with current obligations related to economic interests is likely to flow out of the enterprise, it should be recognized as a liability; conversely, if enterprises take a present obligation, but the cause of enterprises outflow of economic benefits from the possibility is very small, do not comply with debt confirmation conditions should not be be recognized as a liability.Second, the future outflow of economic benefits can be measured reliably.In consideration of the economic benefits of the outflow of the enterprise, the amount of economic benefits for the future outflow should be able to reliably measure. The outflow of economic benefits related to the statutory obligations can be determined according to the amount of the contract or the amount of the economic benefits. In the amount of the outflow of economic benefits related to the constructive obligations, the enterprise shall estimate the best estimate of the expenditure required to perform the relevant obligations, and comprehensively consider the impact of the factors such as the time value of money, risk and other factors.