查询词典 The Debt
- 与 The Debt 相关的网络例句 [注:此内容来源于网络,仅供参考]
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Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.
第十二条修改其他债务条件的,债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值,重组债权的账面余额与重组后债权的账面价值之间的差额,比照本准则第九条的规定处理。
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Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses.
第七条修改其他债务条件的,债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额,计入当期损益。
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Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.
第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的,债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额,再按照本准则第十二条的规定处理。
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Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.
第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的,债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值,再按照本准则第七条的规定处理。
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The present thesis,from three perspectives inclusive of the debt risk index,the cash flowing volume of local governments,the continuity of debt,respectively made an analysis and evaluation of the risk situation of the debt of local governments in China,and put forward suggestions of strengthening the control of the debt risk of local governments.
因此,研究地方政府债务风险的评价并配合相应的制度改革与创新,不仅对防范和化解地方财政风险,保持地方经济的可持续发展具有现实意义,而且对降低国家财政风险,保持宏观经济稳健运行具有重要作用。
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Where the debt transferred, the concerned right of mortgage is transferred simultaneously, unless otherwise provided by law or agreed by parties. According to the word, the mortgagee and the mortgagor may agree that the mortgage of ship is not transferred with transferred prime debt. But they cannot agree that the right of mortgager is apart from the prime debt to transfer or become the right of mortgage for other debt. Where the debtor' performance ability and credit is better, as well as the debtor and the mortgagor are the same or have affiliated relation, it is possible that the right of mortgage is not transferred with transferred prime debt.
船舶抵押权人可以和抵押人约定除了"债务人不履行到期债务"以外的实现抵押权的情形,如约定当债务人有其他的违约行为或经营不善将影响到债务人的履约能力时、显著的船舶市场行情下降将影响船舶抵押权实现的额度、显著的船况下降将使船舶出现优先权和船舶留置权的可能性增加等情形出现时,船舶抵押权人可以实现债权。
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The main reason for the debtors' co-operations is: the debt-collectors normally "catch the ball before the bound" to implement their commitment actions to punish, and because of the lack of information about possible punishments the debt-collectors would carry out, the high expected cost of collecting and examining information, the uncertainty of the type of debt-collectors as well as the great probability of pugnacity on the part of debt-collectors by nature, the punishment commitment of debt-collectors would become more credible, the expected cost of debtors' breach of contracts would increase correspondingly, and as a result, the debtors have to choose cooperation passively.
债务人合作的主要原因是:收债人"先下手为强"实施威慑的承诺行动,而因债务人对收债人可能采取的惩罚措施缺乏充分信息,信息搜索和检验成本太高,收债人类型不确定,且天性好斗的概率偏大等因素,导致收债人惩罚的可置信度进一步提高,债务人违约的预期成本较高,从而被动选择合作。
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The evaluate tax of increate or decrete, actually means assessing the proportion of the debt (past debt、new debt and bad debt) of the assessed enterpirses in the stipulate time. This context will be related in char2 and the follow.
所谓欠税增减率,实际上是指考核被考核单位在指定考核期的欠税余冗(分为新欠、陈欠和呆帐税金三种)之间的比例,这将在第二章及后面讲到。
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The uate tax of increate or decrete, actually means assessing the proportion of the debt (past debt、new debt and bad debt) of the assessed enterpirses in the stipulate time. This context will be related in char2 and the follow.
所谓欠税增减率,实际上是指考核被考核单位在指定考核期的欠税余冗(分为新欠、陈欠和呆帐税金三种)之间的比例,这将在第二章及后面讲到。
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We borrow money against portfolios of interest-bearing receivables whose risk characteristics we understand. We did this in 2001 when we guaranteed $5.6 billion of bank debt to take over, in partnership with Leucadia, a bankrupt Finova (which held a broad range of receivables). All of that debt has been repaid. More recently, we have borrowed to finance a widely-diversified, predictably-performing portfolio of manufactured-home receivables managed by Clayton. Alternatively, we could "securitize" that is, sell these receivables, but retain the servicing of them. If we followed this procedure, which is common in the industry, we would not show the debt that we do on our balance sheet, and we would also accelerate the earnings we report. In the end, however, we would earn less money. Were market variables to change so as to favor securitization, we could sell part of our portfolio and eliminate the related debt. Until then, we prefer better profits to better cosmetics.
2我们也会举债用来买进有利息收入且我们了解其风险属性的应收帐款,像我们在2001年就与 Leucadia 合作联合对当时破产的融资公司 Finova给予56亿美元的债务担保,目前该笔借款业已清偿完毕,而最近,我们也借钱给子公司 Clayton 房屋以协助其买进风险相当分散且容易预估绩效的房屋贷款债权,当然我们大可以像其它同业一样将这些债权证券化卖掉,只保留后续的服务部份,如此我们帐上不但可以降低负债比例,而且可以达到美化帐面的目的,但如此一来,我们却必须牺牲部份利润,除非市场真的转变,使得证券化较有利,我们才可能出售部份应收帐款以降低负债,在这之前,我们宁要里子不要面子。
- 相关中文对照歌词
- The Debt Collectors
- Song Of The Mother In Debt
- The Debt That All Men Pay
- The Debt
- Write Off The Debt
- 推荐网络例句
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With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.
随着死亡的吉他手Schuldiner接受主唱的职务,乐队在现实中树立了重要的影响。
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But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.
不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐,因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。
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Closes the eye, the deep breathing, all no longer are the dreams as if......
关闭眼睛,深呼吸,一切不再是梦想,犹如。。。。。。