Translation of "constructive obligation" into Chinese

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