Article 13 Any enterprise may not recognize any contingent debts or contingent asset.

第十三条企业不应当确认或有负债和或有资产.

互联网

To guarantor, the behavior of renter will become decisive factor it will undertake contingent liability.

对于担保人而言,承租人的还款行为直接关系到担保企业本身是否会因为担保行为而承担或有负债.

互联网

The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately.

被购买方各项可辨认资产 、 负债及或有负债,符合下列条件的,应当单独予以确认.

互联网

Since the note becomes a contingent liability, the amount will be credited to Notes Receivable Discounted.

由于票据是一项或有负债, 总帐将贷记应收帐款贴现.

互联网