查询词典 The Debt

C. the amount of a short-term investment acquired in the form of non-cash assets from a debtor for settlement of a debt or investment received by swapping the creditor's claim should be determined according to the book value of the debt, plus any corresponding tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的短期投资，或以应收债权换入的短期投资，按应收债权的账面价值加上应支付的相关税费，作为短期投资成本。

Article 11 When a debt is converted into capital, the creditor shall recognize the fair value of the shares to which it becomes entitled as investment to the debtor and shall handle the difference between the book balance of the debt to be restructured and the fair value of the shares in accordance with Article 9 of these Standards.

第十一条将债务转为资本的，债权人应当将享有股份的公允价值确认为对债务人的投资，重组债权的账面余额与股份的公允价值之间的差额，比照本准则第九条的规定处理。

Article 10 When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards.

第十条 以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。

Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.

第九条 以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。

The main advantage of margin debt is that you control the timing of the debt pay-off.

保证金负债的主要好处是，你可以控制清偿负债的时间。

Let it be understood that no repudiator of one farthing of our public debt will be trusted in public place, and it will go far toward strengthening a credit which ought to be the best in the world, and will ultimately enable us to replace the debt with bonds bearing less interest than we now pay.

为了使我们与我们的后代保持联邦制度，国家背负了一笔巨额债务，偿还债款的本金和利息以及恢复硬币制度必须育妥善的安排，必须使债务人和国家不受物质损失，为了维护国家的荣誉，除非债约中另有规定，所有政府公债均应用黄金来偿还。应当明白，即使拒绝偿还公债中的一角钱，也会使政府不为公众所信任。

And to the debt reorganization way and indebt reorganization accountant question processing, the income and thewhich processes to the tax affairs produces carries on the analysis,supplements proposals to new accountant. Key word: Debt

并对债务重组的方式及在债务重组中的会计问题的处理，债务重组的过程中发生的收益和损失对税务处理产生的影响进行分析，最后对新会计准则下的债务重组提出了几点补充建议。

Can also result solidum. One of values of the solidum is to ensure the debt, and the other is to promote paying the debt.

连带责任的制度价值一方面在于可使债权获得确保及满足，另方面在于可使债权的实现迅速快捷。

As well-followed indexes that track subprime debt, such as the ABX, continue to have problems, some of the debt investments on the books of banks may have to be written down, some traders say.

一些交易员说，由于ABX等倍受人们关注的次级债指数仍然表现不佳，各家银行可能不得不冲减其帐目上债券投资的资产价值。

However, to allow people to give up stock-turn-Shanghai China-based debt is clearly unrealistic, so,"portfolio" of the proposals has been a lot of fund Company publicity campaign is only the "portfolio" of the propaganda efforts, the debt is based.

然而，让人们放弃股票之交上海中国的债务显然是不切实际的，因此，&投资组合的建议&已成为很多基金公司宣传活动只是&组合的宣传工作&，债务的基础。

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。

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。