sophialili
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.
周一小姐
财务英语的简写是Finance
财务泛指财务活动和财务关系。前者指企业在生产过程中涉及资金的活动，表明财务的形式特征; 后者指财务活动中企业和各方面的经济关系，揭示财务的内容本质。因此，概括说来，企业财务就是企业再生产过程中的资金运动，体现着企业和各方面的经济关系。
财务不仅是国民经济各部门、各单位在物质资料再生产过程中客观存在的资金运动及资金运动过程中所体现的经济关系，更主要的是财产和债务，即资产和负债等。
财务工作基本职责：
1、负责公司日常财务核算，参与公司的经营管理。
2、根据公司资金运作情况，合理调配资金，确保公司资金正常运转。
3、搜集公司经营活动情况、资金动态、营业收入和费用开支的资料并进行分析、提出建议，定期向总经理报告。
4、组织各部门编制收支计划，编制公司的月、季、年度营业计划和财务计划，定期对执行情况进行检查分析。
5、严格财务管理，加强财务监督，督促财务人员严格执行各项财务制度和财经纪律。
6、负责企业网上银行的安全与正常运营，负责下属各企业应上缴费用、下达与收缴工作。
7、负责企业的资产管理、债权债务的管理工作，参与企业的各项投资管理。
8、负责企业年度财务决算工作，审核、编制上级有关财务报表，并进行综合分析。
纳殇誰鯟
负债的英文：liabilities。
国际会计准则委员会的定义为：负债是指企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。我国《企业会计准则》的定义为：负债是企业所承担的能以货币计量、需以资产或劳务偿还的债务。
根据负债的定义，负债具有以下特征：
1、负债是企业承担的现时义务。
2、负债的清偿预期会导致经济利益流出企业。
3、负债是由过去的交易或事项形成的。
确认条件：
将一项现时义务确认为负债，除应符合负债的定义外，还要同时满足两个条件:
1、与该义务有关的经济利益很可能流出企业。
从负债的定义可以看到，预期会导致经济利益流出企业是负债的一个本质特征。在实务中，履行义务所需流出的经济利益带有不确定性，尤其是与推定义务相关的经济利益通常需要依赖于大量的估计。
2、未来流出的经济利益的金额能够可靠的计量。
负债的确认在考虑经济利益流出企业的同时，对于未来流出的经济利益的金额应当能够可靠计量。对于与法定义务有关的经济利益流出金额，通常可以根据合同或者法律规定的金额予以确定。
