会计负债作文

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.

原文来自百科，仅供参考负债，是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。Liability, is refers to the enterprise from past transactions or events which are expected, will lead to the outflow of economic benefits from the enterprise 's current obligations.负债实质上是企业在一定时期之后必须偿还的经济债务，其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约，是企业必须履行的一种义务。Debt is essentially an enterprise must pay in a certain period of time after the economic obligation, the repayment period or the specific amount in them or to the establishment of the contract, has been by regulations and restriction, is a kind of obligation of the enterprise must perform.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。The definition of International Accounting Standards Committee: liabilities refer to the past transactions or events expected, will lead to the formation of the outflow of economic benefits from the enterprise 's current obligations.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。China's " accounting standards for business enterprises " is defined as: debt is the enterprise undertakes the can with the money metric, to repay the debt to assets or services.根据负债的定义，负债具有以下特征：According to the definition of liability, liability has the following characteristics:1、负债是企业承担的现时义务；1, the debt is the present obligation of the enterprise;2、负债的清偿预期会导致经济利益流出企业；2, debt repayment is expected to result in an outflow of economic benefits from the enterprise;3、负债是由过去的交易或事项形成的。3, debt is formed from past transactions or events.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：A present obligation is recognised as a liability, shall comply with the definition of liabilities, must satisfy two conditions at the same time:第一，与该义务有关的经济利益很可能流出企业；First, related to the obligations of economic benefits may flow out of the enterprise;第二，未来流出的经济利益的金额能够可靠的计量。Second, the future outflow of economic benefits amount can be reliably valued.

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