liability n. 1.责任,义务。 2.〔pl.〕 负债,债务 (opp. assets). 3.倾向;易于…的倾向[性质]。 4.不利条件。 hold no liability for damages 不负赔偿责任。 limited [unlimited] liability 有限[无限]责任。 liability for military service 有服兵役义务。 assets and liabilities 资产与负债。 meet one's liabilities 偿还债务。 liability to disease 弱不禁风。 liability to error 容易犯错误。 Poor handwriting is a liability in getting a job. 拙劣的书法是求职的不利条件。
The fifth part is introduction of ias 12 understanding , including revise of ias 12 , how to use balance sheet debt method , measurement and disclosure of deferred assets and deferred liabilities 第五章介绍对国际会计准则12号的理解,包括国际会计准则12号所得税修订,国际会计准则的资产负债表负债法及其运用,递延所得税资产和递延所得税负债的计量与披露。