查询词典 The Debt

The capitalist and the corrupt officials collude with steal state-owned and the collective property mainly have " four big secret passages ": Transfers state-owned and the collective property right completely has not entered the market, the minority unlawful element seizes the opportunity the camera operation, receives the bribe, the underestimate sells cheap state-owned and the collective property; The state-owned property right management level from sells buys, even uses the illegal method to fictionalize empty increases the cost and the debt, shifts the hideaway property, embezzles state-owned and the collective property; Inside and outside some units colludes with, underestimated sells cheap the state asset; By expense and so on pre-buckle staff economical compensatory payment names pull down the property right transfer price, finally lets let only then free hold this part state-owned and the collective property.

资本家和贪官污吏勾结窃取国有和集体资产主要有"四大暗道"：转让国有和集体产权没有完全进入市场，少数不法分子乘机暗箱操作、收受贿赂、低估贱卖国有和集体资产；国有产权管理层自卖自买，甚至利用不法手段虚构虚增成本和债务，转移隐藏资产，侵吞国有和集体资产；一些单位内外勾结，低估贱卖国有资产；以预扣职工经济补偿金等费用的名义压低产权转让价格，最终让受让方无偿占有这部分国有和集体资产。

Transfers state-owned and the collective property right completely has not entered the market, the minority unlawful element seizes the opportunity the camera operation, receives the bribe, the underestimate sells cheap state-owned and the collective property; The state-owned property right management level from sells buys, even uses the illegal method to fictionalize empty increases the cost and the debt, shifts the hideaway property, embezzles state-owned and the collective property; Inside and outside some units colludes with, underestimated sells cheap the state asset; By expense and so on pre-buckle staff economical compensatory payment names pull down the property right transfer price, finally lets let only then free hold this part state-owned and the collective property.

资本家和贪官污吏勾结窃取国有和集体资产主要有"四大暗道"：转让国有和集体产权没有完全进入市场，少数不法分子乘机暗箱操作、收受贿赂、低估贱卖国有和集体资产；国有产权管理层自卖自买，甚至利用不法手段虚构虚增成本和债务，转移隐藏资产，侵吞国有和集体资产；一些单位内外勾结，低估贱卖国有资产；以预扣职工经济补偿金等费用的名义压低产权转让价格，最终让受让方无偿占有这部分国有和集体资产。

In the model, by assigning the licensed agreement, the government grants the license of the infrastructure project to the Project Company, the Project Company monopolizes the building and operation of the gray-headed apartment in the administrative district of the government, and the Project Company takes charge of the designing, financing, building and operation in the license term, and compensates the cost, repays the debt, gets the profit.

在融资模型中，政府授予项目公司特许经营权，特许项目公司在政府行政管辖的区域内建设并垄断经营老年公寓项目，项目公司在特许期内负责老年公寓项目的设计、融资、建设和运营，并从中回收成本、偿还债务、获取利润，特许经营期结束后项目公司将老年公寓所有权移交给政府。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

To sum up, the financial function of the public debt has widened the function of the public debt policy. The seigniorage function of public debt and the special function of public debt market in providing liquidity make public debt policy become more independent. Therefore, if public debt policy is to play a sufficient role in the macroeconomic management, it is essential to set up a developed and perfect public debt market.

总之，国债金融职能拓宽了国债政策的作用范围，国债的铸币税功能和国债市场在维护市场流动性方面的特殊作用，使国债政策具有较强的独立性，而建立一个发达和完善的国债市场是充分发挥国债政策宏观调控作用的必要条件。

This paper breaks the traditional capital structure system and immit the concept of managing element capital at the basis of summary which explains the traditional capital structure and the corporate governance. This paper brings this concept into the capital structural theory system, proposed that the capital structure not only includes the financial capital such as the ownership capital and the debt capital, but also includes the managing element capital, So the theory system of capital structure can be perfected.

首先，本文在对传统资本结构与公司治理的相关理论进行综述的基础上，打破传统资本结构体系，引入管理要素资本的概念，并将其纳入资本结构理论体系中，提出了资本结构不仅包括股权资本、债务资本等财务资本，而且包括管理要素资本，完善了资本结构理论体系。

The researchmethodology system is as follows:The variables that can be measured and have significance to stock relative intrinsic value are industry characteristic, profitability,development potential,qulity of earing and asset, the expandable potential of capital stock,the ability to pay off the debt,asset manging ability and the scale of the capital stock;(2)When the MFPM is established, the original variables should be disposed beforehand;(3)As for the research objects.we should value synthesizationly the achievement of the listed,and take the No.

本章所建立的研究方法体系为：（1）上市公司个股基本面因素中可以量化，并且对股票相对内在价值有重要影响的主要有行业特性、盈利能力、成长性、盈利质量及资产质量、股本扩张潜力、偿债能力、资产运营效率和股本规模大小等方面；（2）在建立MFPM模型时，原始指标值是不能直接用于模型计算的，必须对数据进行预处理后才能用于模型中：（3）在确定研究对象时，需要对上市公司经营绩效进行综合评价，在剔除主要靠未来业绩预期定价的第Ⅳ类股后，把第Ⅰ、Ⅱ和Ⅲ殴作为模型研究对象；（4）在选择多元回归模型时，由于原始自变量由于存在错综复杂的关系，尽管对原始自变量进行过预处理，但自变量指标依然会存在一定的多重共线性，为此在建立MFPM模型时，须采用逐步回归模型；（5）在检验MFPM模型有效性时，须从统计意义和投资实战意义两个方面进行。

A householder has his duties to discharge, his debts to pay: his debt to the gods, his debt to his ancestors, his debt to the rishis, and his debt to wife and children.

在家居士有责任要履行，他有债务需要偿还：欠下神的债，欠下祖先的债，欠下圣人的债，还有欠下妻子和孩子的债。

Based on the year of Electric Power Industry 2005-2008 data sample empirical study found that: China's electric power companies of investment spending and asset liability ratio, long and short term debt ratio, the proportion of bank loans, commercial credit ratio and the ratio of long and short term borrowings were significantly negative correlation, that debt can play a listed company of China Power Investment spending restraints of debt and debt maturity structure and the different types of debt structure binding effects were not significantly difference

本文通过对我国电力上市公司2005-2008年度数据样本的实证研究发现：我国电力上市公司的投资支出与资产负债率、长短期负债比例、银行借款比例、商业信用比例以及长短期借款比例均存在显著的负相关性，证明负债可以发挥对我国电力上市公司投资支出的债务约束作用，并且负债的不同期限结构和类型结构的债务约束效果没有显著的差异性。

These codes of laws declared in their prologues that the aim of lawmaking by the kings, the representatives of states, was "to keep justice, exterminate improbity and criminal acts, to make the strong not oppress the weak, and to treat the widows and girl orphans fairly". From the inscriptions of the kings of the Old Sumerian and Gudea dynasties in Lagash, the Ur III, Isin, Larsa and the Old Babylonian dynasties, we learn that the Mesopotamian kings established social justice, abrogated debts, reduced miscellaneous taxes, liberated the debt slaves, protected poor people, orphans, widows and other weak communities, reversed wrong court sentences of innocents, fixed evenly commodity prices, standardized weights and measures, pursued the equality between man and woman, assured wages of craftsmen and laborers, as well as rations of slaves and etc.

这些法典都在前言中宣称国家的代表国王制定法律的目的是&在国中彰明正义，消灭邪恶和罪行，使强不凌弱，公正对待孤女和寡妇&苏美尔时期的拉旮什王朝、伊辛、拉尔萨和古巴比伦王朝的国王们的铭文中都提及他们建立了社会公正，废除陈债、减免苛捐杂税、解放债务奴、保护穷人、孤儿寡母等弱势群体、平反冤案、平抑物价、公定度量衡、追求男女平等、增加和保证工匠和民工工资和奴隶口粮等公正政绩。

Lugalbanda was a god and shepherd king of Uruk where he was worshipped for over a thousand years.

Lugalbanda 是神和被崇拜了一千年多 Uruk古埃及喜克索王朝国王。

I am coming just now,' and went on perfuming himself with Hunut, then he came and sat.

我来只是现在，'歼灭战perfuming自己与胡努特，那麼，他来到和SAT 。