obligation n. 1.义务;职责,责任;负担。 2.契约,合约;证券;债务。 3.恩惠,恩义。 4.债务,欠下的人情。 the obligation of tax 纳税的义务。 be [lie] under an obligation to 对…有义务;受过…的恩。 lay an obligation upon 使负债务。 of obligation 义务上的;义务性的。 meet one's obligations 偿还债务。 put [lay] sb. under an obligation 施恩惠给某人;使某人欠人情,使某人承担义务。 repay an obligation 报恩。
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 达成以下条款,当组织由于过去事件需要现在承担法律或建设性的责任时,很可能为了承担义务需要使体现经济利益的资源将来外流,除非有可靠的估价可以补偿该责任的金额。