中译英-预计负债的计量方法

发布网友发布时间：2022-07-21 11:02

共2个回答

热心网友时间：2022-07-15 17:12

An accrued liability is recognized as the best estimated expense to clear this liability. There exists a contiguous range for the expense. The best estimated expenses are determined as the median within the range when the possibilities for different results are the same. Otherwise, the best estimated expense is determined as follows:
① The best estimated expense is determined as per the most potential amount when there is only one contingency.
② The best estimated expense is determined as per the potential amounts and their pobability of ocurrence when there are several contingencies.
In case the Company is expected to be partly or totally compensated for clearing accrued liabilities and the receipt of the compensations may be basically confirmed, the compensations will be recognized as assets separately and shall not exceed the carrying value of the confirmed accrued liabilities.

热心网友时间：2022-07-15 18:30

Is expected to confirm the amount of liabilities is expected to balance the expenditure required to settle the best estimate. There is a continuous range expenses required, and the scope of the likelihood of various outcomes within the same best estimate of value by the middle of the range determined; In other cases, the best estimate determined as follows:

① or a matter involving a single item, the best estimate of the amount determined by the most likely to occur;

② or involves several items, the best estimate according to various possible to determine the amount and probability calculations.

Estimated expenditure required to settle liabilities of the company all or part of the expected compensation by a third party or other parties, then determine the amount of compensation can be received in the basic, indivial recognition as an asset. Recognition of compensation does not exceed the book value of the accrued liabilities.