查询词典 The Debt

Article 5 When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.

第五条 以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。

When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account.

如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。

If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.

修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。

Company creditors, including convertible debt creditors and the creditors of the debt conversion, and both shareholders have different legal status to legal protection is not the same, generally, the creditors of the company in a vulnerable position, the company's shareholders to the rights and the rights of creditors of the company are not very good, so in reality, Company creditors often without protection phenomenon.

公司债权人包括可转换债债权人和不可转换债的债权人，两者与股东有着不同的法律地位，受到的法律保护也不相同，总体来说，公司债权人处于一种弱势的地位，股东享有公司的各项权利，而公司债权人的权利却不是很充分，因此在现实中，经常出现公司债权人的利益得不到保护的现象。

Any deduction of debt provided to debtor by debtee for the purpose of encouraging debtor to repay the debt in prescribed time shall be deemed as cash discount; where a cash discount is involved in the sales of merchandise, the revenues thereof shall berecognized in accordance with the amount prior to the deduction of cash discount and the cash discount shall be deducted as financial fees when actually taking place.

债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除属于现金折扣，销售商品涉及现金折扣的，应当按扣除现金折扣前的金额确定销售商品收入金额，现金折扣在实际发生时作为财务费用扣除。

A "generation balance" drawn up by Bernd Raffelhüschen and Stefan Moog for the Market Economy Foundation in Berlin weighs the cost of today's spending commitments for tomorrow's taxpayers. The debt of the public sector was 65% of GDP in 2007; adding in unfunded future costs of pensions, health care and other schemes, the state's implicit debt jumps to 250% of GDP.

柏林市场经济基金会的Bernd Raffelhüschen和Stefan Moog所制定的"代代平衡"计划评估了目前政府为未来纳税人支出的成本。2007年公共事业的赤字达GDP的65%；本来就没有资金来源的养老金，医保和其他项目的成本负担更加沉重，国家背后的债务已悄然跃至GDP的250%。

The more people prefer deposit investment, the higher the debt ratio of corporate is.(4) Capital market efficiency is higher, and manager is risk averter and prefers equity financing, thereby the debt ratio in the firm capital structure would tend to be lower.

当企业所得税率增加，会引起企业举债增加，如果个人所得税也提高，两者在一定条件下其节税效应会相互抵消，因此企业所得税和个人所得税率对企业债务供给和需求起调节的作用。

The three deflationary spirals, although similar in structure, are different in one particular dimension. The savings deflation spiral can be called a "flow deflation". It arises because consumers want to change a flow. The Fisher debt deflation and the bank credit deflation involve the adjustment of stocks （the debt levels and the levels of credit）. We call them "stock deflations".

虽然三种螺旋式通缩具有相似的结构，但它们的性质也存在差别：储蓄型通缩可称为&流量型通缩&，其成因是消费者希望调整流量；而费雪的债务型通缩和银行信贷型通缩则涉及存量的调整，因而可称为&存量型通缩&。

In China in order to bring the debt financing into play effectively, it is necessary to reform the enterprises property right system, to rebuild the relationship between bank and enterprise, to do the best to develop and to perfect the bond market, to establish a debt-guarding mechanisms.

在我国要想充分发挥企业债权融资的积极作用，必须进行我国国有企业产权制度创新、重塑银企关系、大力发展和完善我国企业债券市场、建立偿债保障机制。

"They haven't placed any conditions on the time or the terms. They were obviously involved in the discussions because they were looking to play down some of their debt, so they are keen to have a resolution of the debt issue - but the decision to sell was actually the owners not the banks."

&他们并没有在时间或其他方面开出什么条件，他们全力参与讨论的目的是尽可能快地减轻债务，所以他们更倾向于在债务上作出决议，不过最终的决定还是得老板来做并非银行。&

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。