预计负债

必要时，披露可能导致预计负债最佳估计数发生变化的各种因素。

The various factors which may lead to the change of the best estimate of accrued liabilities shall be disclosed if necessary .

而补偿金额的存在则以预计负债的确认为前提。

The existence of compensating sum is the premise of the confirmation of debts calculating in advance .

根据该公司的声明，绝大多数会计处理问题与各类盈余及预计负债的调整有关。

According to the company , most of the accounting issues involved adjustments to various reserve and accrued liability accounts .

各类预计负债的期初、期末余额和本期变动情况。

The changes at the beginning and the end of the period , and the current changes in the estimated debts ;

预计负债的种类、形成原因以及经济利益流出不确定性的说明。

The types and causes of the estimated debts , as well as an explanation for the uncertainty of the outflow of economic benefits ;

考虑预计负债因素后的负债要素的定义是：过去的交易、事项形成或很可能形成的企业的现时义务，履行该义务预期会导致经济利益流出企业。

The definition of liability element after considering estimated liability is : the present obligation arising or possible arising from past transaction or events , the settlement of which is expected to result in an outflow of economic benefits from the enterprise .

2014年，预计希腊负债与国民收入之比将达到192%。

Athens ' liabilities are projected to reach 192 per cent of national income in 2014 .

而金融危机和经济衰退预计将使国债负债率上升29个百分点。

That outstrips the 29 percentage point rise that the financial crisis and economic downturn are expected to inflict .