In these cases, the principal amount due within one year ( or the operating cycle) is regarded as a current liability, and the remainder of the obligation is classified as a long-term liability. 在这种情况下,一年(或一个经营周期)内到期的本金应作为流动负债,而负债的其余部分则作为长期负债。
An amount of an obligation which is past. 2. For a bond or preferred share, overdue interest or dividends. 过期债务的金额。2.债券或优先股的过期利息或红利。
Where the effect of the time value of money is material, the amount of a provision is the present value of the expenditures expected to be required to settle the obligation. 如果货币时间价值的影响重大,准备金的数额应是结算义务预期所要求开支的现值。
The system of assessing the amount of tax payable and the obligation to furnish documentary evidences to the tax authorities, which are all different to the rule of burden of proof by the taxpayers. 现行税法规定的纳税人提供证据的义务和应纳税额的核定制度,与纳税人承担举证责任规则均不相同。