deferred pension liabilities account
延期养老金负债帐户
The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac- count that was misstated.
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。
double account form of balance sheet
复帐户式资产负债表
general long-term debt group of accounts
普通长期负债类帐户
The Actuarial Models of Asset-Liability for Personal Account on Enterprise Pension Funds
企业养老保险的个人帐户资产-负债的精算模型
total liabilities at book value
按帐面价值计的总负债
A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.
试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。
Provisional International Guidelines on the National and Sectoral Balance Sheet and Reconciliation Accounts of the System of National Accounts
关于国民核算体系中全国和部门资产负债表及调节帐户的暂行国际准则
His brother paid all his bills and got him off the hook
他的兄弟替他付了帐，使他不负债。
a debt or an entry in an account recording.
帐目上记录负债的借项或项目.
debit:an item of debt as recorded in an account.
借方:记录在帐本里的负债项目.
An item of debt as recorded in an account.
借方记录在帐本里的负债项目
United Nations Special Account for the sale of United Nations bonds
联合国销售联合国公债特别帐户
Small Claims Tribunal Suitors Fund Account
小额钱债审裁处诉讼人储存金帐户
The debit balance account, Discount on Bonds Payable, is a contra-liability account.
借记账户--应付债券折价是一个抵消负债账户。
All current liabilities shall be accounted for at actual amount incurred.
各项流动负债应当按实际发生数额记帐。
Accounts payable and notes payable are typical example of current liabilities.
应付帐款和应付票据是流动负债的典型例子。
(of an account,a balance sheet,etc)show equal totals of debits and credits
（指帐目、资产负债表等）显示借贷相抵（收支平衡）