负债额

资本结构是指长期负债额与主权资本的比例，不同的资本结构，对企业承担的财务风险、每股盈余、企业价值均会产生重大影响。

Capital structure is the rate of long term liabilities and sovereignty capital . Different capital structure has a big effect to firm finance adventure , surplus of every stock , firm value .

政府统计处刚公布的数字显示，香港拥有的对外资产额远远超过对外负债额。

The figures for Hong kong , just published by the census and statistics department , show that Hong Kong has far more external assets than liabilities .

他的负债额将会大过他的资产额。

His debts will surpass his assets .

估计今天三分之二的毕业生离校时都会身背学生贷款，借款人的平均负债额接近27000美元。

An estimated two-thirds of today 's graduates will leave with student loans , and the average borrower balance is almost $ 27000 .

据估计，现在三分之二的毕业生离校时都背负着助学贷款，平均负债额大约是27000美元。

Reduce debt . An estimated two-thirds of today 's graduates will leave with student loans , and the average borrower balance is almost $ 27,000 .

如所厘定的负债额会因合约的自愿中止而减少，则不得就合约的自愿中止而在估值中作出数额调整。

Allowance shall not be made in the valuation for the Voluntary Discontinuance of any contract if the amount of the liability so determined would thereby be reduced .

甚至一些支持采用市场化合理价值的人也对公司利用自身负债额的下降记入收益表示了担忧。

Even some supporters of the use of market , or fair , values remain uneasy with companies booking gains on declines in the value of their own debt .

从上世纪90年代中期起，德国的失业率就以令人担心的速度上升。与此同时，德国的家庭负债额也在增长，2000年达到顶峰，占可支配收入的112%，与美国当时的状况类似。

Together with unemployment , which began rising alarmingly in the mid-1990s , household indebtedness also grew , peaking at112 per cent of disposable income in2000 , similar to that in the US .

应计负债增加额或减少额

Increase or Decrease in Accrued Liabilities

于是，这些短期负债的增加额或减少额也要进行调整。

Thus , the increase or decrease in these liabilities should be adjusted .

资产超过负债的溢额

Excess of Assets over Liabilities

流动负债的减少额则要从净收益中减去，像折旧费用、递耗费用等非现金费用要加到净收益上，其他一些损失和收益则要加到净收益上或者是从中减去。

The decrease of these current liabilities are deducted from net income , the non-cash expenses such as depreciation expense , depletion expense are added to net income , and some other losses and gains are added to or deducted from net income .