liability account中文什么意思

负债类帐户

负债帐户

负债账户

• liability:    n. 1.责任，义务。 2.〔pl. ...
• account:    n. 1.计算；账；账目；账户；计算 ...
• contra liability account:    负债抵销帐户

例句与用法

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1. Assets and liabilities accounts
   资产及负债帐户
2. Current liability account
   流动债务帐户
3. Liabilities are amounts owed to outsiders and a business gener ? ally has fewer liability accounts than asset accounts
   薄记记录通过运用会计等式所表达的一个关系是复式记帐的一个重要特点。
4. If a transaction increases the total of liabilities . we should crebit the relative liability account for the amount increased
   一笔经济业务如果使负债总额增加，我们应该以增加的金额贷记相应的负债帐户。
5. Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves , the transfer of express accruals from one liability account to another , and the use of excess balances to offset unrelated expenses in later periods
   在内部调查中所发现的不当调整有：虚构及核销预计负载和盈余；将特殊的预计负载由一个负债帐户转移至另一个负债帐户；将收入余额冲销后期不相关的费用等。