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1·An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.

普通股模块以四种方式影响资产负债表，其中一种是非流动负债。

2·Assets can be classified into current assets and non-current assets.

资产可以划分为流动资产和非流动资产。

3·Then look at your Non-Current Assets at the start of the year and the end of the year.

然后看一下期初期末的非流动资产。

4·Non-current assets also can be intangible assets, such as goodwill, patents or copyright.

非流动资产也可以是无形资产，如商誉、专利或版权。

5·We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.

我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。

6·When calculating this ratio, it is conventional to consider both current and non-current debt and assets.

计算这一比率时，一般需要同时考虑流动负债和非流动负债和资产。

7·Non-current-carrying parts or decorative parts not likely to become energized are not required to be in place.

非载流部件或装饰性部件，不可能过电的，不要求装上去。

8·After financial instruments, measurement of non-current assets has become a new field for fair value accounting.

继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。

9·These assets , sometime called non-current assets, are used in the operation of business rather than being held for sale.

这些资产有时称为非流动资产，是公司经营中为了应用而不是为销售而置备的资产。

10·Isolated non-current-carrying metal parts or decorative parts not likely to become energized shall not be required to be in place.

已绝缘的非载流金属部件或不可能通电的装饰性部件不要求装配到位。

(1)non-current assets非流动资产