将“constructive obligation"翻译成中文

However, under IPSAS the term “obligation” applies to legal and constructive obligations, therefore the terms “obligation” and “unliquidated obligation” are replaced with the term “commitment”.

然而,根据IPSAS,“债务”一词涉及法律和推定义务,因此,“债务”和“未清债务”将改为“承付款”。

A constructive obligation is an obligation that derives from an enterprise's actions where

推定债务系指因企业行动而产生的一项债务,其条件是