负债核算

生态环境因素纳入国民经济核算的基本方式包括纳入GDP核算、纳入国民财富核算、纳入国民资产负债核算和纳入投入产出核算。

Principal approach of bringing ecological environment into national economic accounting mainly include bringing it into GDP accounting , national wealth accounting , national assets-liabilities accounting , and input-output accounting .

完善我国资产负债核算之我见

Opinions on Improving Accounts of Assets Debts in Our Country

企业环境负债核算体系及其应用研究

Research on the Accounting System and Practice of Environmental Liabilities in Enterprises

国民资产负债核算与会计资产负债核算的比较与转换

The Comparison and Transforming of National Balance Sheet Accounting and Accountancy Balance Sheet Accounting

本文认为，企业环境负债核算体系的构建必须以循环经济理论、环境价值理论和企业社会责任理论为基础，并运用会计学和管理学相关理论研究实践中的具体应用问题。

Accounting system of environmental liabilities of enterprises must be based on the theories of circular economy theory , environmental values theory and corporate social responsibility theory , and should solve practice problems with relative accounting and management theory .

有多种货币的流动负债，核算时应按不同的货币分别设帐登记。

Current liabilities denominated in multi-currencies shall be indi-vidually accounted for in their originating currencies .

企业或有负债及其核算探讨

Research on Enterprise Contingent Liability and Accounting

包括：短期借款、应付款项、应交税金以及其他流动负债的核算；

This part includes : the accounting of short-term loans , accounts payable , taxes payable , other current payables ;

或有负债的会计核算及信息披露分析

An Analysis of Accounting Examination of Occasional Debts and Information Release

对于流动负债的会计核算与流动资产相似。

Accounting for current liabilities is similar to accounting for current assets .

一定程度上解决问题的基本思路是：坚持以国民经济核算为中心，兼顾企业会计的特点和要求，根据需要和可能在诸如资产核算、负债和所有者权益核算以及计价原则等方面逐步达到协调一致。

To solve these problems , we should take the national economic accounting as the center and give considerations to the business accounting characteristics and demands , and make those aspects well coordinated such as assets , liabilities and interests accountings as well as the valuation principles .