合同负债
合同负债-
在梳理了公允价值的含义后，该部分综述国内国际上对寿险合同负债计量相关的研究文献。
Then the other part of the review is about the relevant research literatures on the applying of fair value to life insurance contract liabilities .
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第二，债券利息是公司的合同负债。而股利只有在董事会正式宣布分红派息之后，才成为公司的法定债务。
Dividends , on the other hand , do not become legal obligations of the corporation until they have been formally declared by the board of directors .
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分红保险合同红利负债的确认与计量研究
Investigation on Recognition and Measurement of Dividend Insurance Policy Debts