Contingent liability
英 [kənˈtindʒənt ˌlaiəˈbiliti] 美 [kənˈtɪndʒənt ˌlaɪəˈbɪlɪti]

释义

临时负债，或有负债；

英英释义

Contingent liability

• Contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of a future event such as a court case. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome.

以上来源于:Wikipedia

权威例句

Liability (financial accounting)
Contingent liability
Contingent liability
contingent liability
The impact of contingent liability on commercial bank risk taking
Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?
Contingent Liability in Banking: Useful Policy for Developing Countries?
Contingent Liability of Local Government Positive Analysis
Interactions of intolerance of ambiguity and of contingent liability on auditors’ avoidance of litigation
The Vote Motive and the Debt: A Contingent Liability Approach