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1·Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.

负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。

2·Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate and then adjusted after the actual amount is given.

负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。

3·Should it be the fault of Parties, they shall bear their respective liabilities according to the actual situation.

如属多方违约，根据实际情况，由各方分别承担各自应负的违约责任。

4·In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.

在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。