obligation n. 1.義務(wù);職責(zé),責(zé)任;負(fù)擔(dān)。 2.契約,合約;證券;債務(wù)。 3.恩惠,恩義。 4.債務(wù),欠下的人情。 the obligation of tax 納稅的義務(wù)。 be [lie] under an obligation to 對(duì)…有義務(wù);受過(guò)…的恩。 lay an obligation upon 使負(fù)債務(wù)。 of obligation 義務(wù)上的;義務(wù)性的。 meet one's obligations 償還債務(wù)。 put [lay] sb. under an obligation 施恩惠給某人;使某人欠人情,使某人承擔(dān)義務(wù)。 repay an obligation 報(bào)恩。
A provision is recognised when the group has a present legal or constructive obligation as a result of a past event and it is probable that a future outflow of resources embodying economic benefits will be required to settle the obligation provided that a reliable estimate can be made of the amount of the obligation 達(dá)成以下條款,當(dāng)組織由于過(guò)去事件需要現(xiàn)在承擔(dān)法律或建設(shè)性的責(zé)任時(shí),很可能為了承擔(dān)義務(wù)需要使體現(xiàn)經(jīng)濟(jì)利益的資源將來(lái)外流,除非有可靠的估價(jià)可以補(bǔ)償該責(zé)任的金額。