查询词典 allowance for bad debts

In this part, the article covers the recompose of the debts, the enforcement of the debts, the bankrupt and integer retail.

其中涉及的问题有"债转股"的法律问题、债务重组问题、债务执行问题、破产问题、整体出售问题、证券化问题。

Article 177 The post-split companies shall bear joint liabilities for the debts of the former company before it is split up, unless it is otherwise prescribed by the company and the creditors before the split-up with regard to the clearance of debts in written agreement.

第一百七十七条公司分立前的债务由分立后的公司承担连带责任。但是，公司在分立前与债权人就债务清偿达成的书面协议另有约定的除外。

Third, the falling profitability of state enterprises led to a growing volume of unpayable state enterprise debts, which encouraged privatization of state enterprises as a way for the government to unload these debts and increase revenues.

第三，由于国有企业的盈利能力日渐下降，致使越来越多的国有企业背负上了无法偿还的债务，因此，鼓励国有企业的私有化，成了政府为摆脱这些债务和增加财政收入的一种方式。

A comparison is made the laws on debts transfer among the Civil Law Systems and the Common Law Systems. The author presents problems of debts transfer during the process of the SOEs' systematic reformation and reorganization through nomological and doctrinal analysis. Finally, the author provides legislative and judiciary suggestions and concrete measures to standardize the reorganization, protect the rights and interests of creditors, and prevent the state-owned assets from losing.

笔者对债务转移的概念、分类和生效要件进行了详细的阐述，对大陆法系和英美法系的有关债务转移的法律规制进行了比较研究，对我国国有企业重组改制中的债务转移问题，从法理上、学理上进行了分析，指出了国有企业重组改制存在的问题，为规范国有企业重组改制的行为，保护债权人的利益，防止国有资产流失，提出了立法上和司法上以及具体操作上的具体对策。

In this book I have endeavoured to show, first, what are the necessary expenses of the sovereign, or commonwealth; which of those expenses ought to be defrayed by the general contribution of the whole society; and which of them by that of some particular part only, or of some particular members of it: secondly, what are the different methods in which the whole society may be made to contribute towards defraying the expenses incumbent on the whole society, and what are the principal advantages and inconveniences of each of those methods: and, thirdly and lastly, what are the reasons and causes which have induced almost all modern governments to mortgage some part of this revenue, or to contract debts, and what have been the effects of those debts upon the real wealth, the annual produce of the land and labour of the society.

在第5本书中，我将尽力解释下面几个部分，首先，哪些公共财产是必须花费的，其中哪些是需要全社会来承担的费用，哪些只需要部分人群支付；其次，整个社会来负担公共支出的方法，以及各种方式主要的优点和切点；最后，到底是什么原因促使现代政府用它的部分税收进行放贷，或者借出钱，以及这些负债对于真实财富和物资年产量和社会劳动力的影响。

Because the risk of bamk industry exited due the short and bed debts of the capital, the supplement system of the capital needs to be built by market, includinig the inpouring of government, treatment of bed debts, issuance of secondary bonds,〓fering of negotiable securities, in order to open up the ways of capital supplement to the state-owned comttmercial bank.

资本金严重匮乏和巨额不良资产是我国银行业风险高度聚积的集中表现，无论从国家的注资、不良资产处置、还是银行发行次级债券以及资产证券化等的尝试，特别是次级债和资产证券化以及未来银行上市的证券发行等，拓展了国有商业银行资本金补充渠道，通过市场化行为建立了资本金补充机制；不良资产的体内和体外的处置机制创新极大地化解了银行风险，对已形成的不良资产处置积累了经验，也完善了风险管理和风险防范机制。

Succession to assets and debts The rules in this field are mainly based upon customary law, since treaty law, the 1983 Vienna Convention on Succession to State Property, Archives and Debts has yet to come into force.

继承资产和负债在这方面的规则主要是根据习惯法，条约法以来，1983年维也纳公约关于继承国家财产，档案和债务尚未生效。

Once the guaranteed enterprise is unable to repay its debts and needs the guarantee enterprise to repay the debts for it, the bonds held by the guarantee enterprise of the guaranteed enterprise shall become stock rights.

一经被保证的企业不能够偿还它的债务而且需要保证企业为它偿还债务，被被保证的企业保证企业拿着的束缚将变成存货的权利。

Our country enterprise accounting system stipulated that, does not allow the enterprise to use the direct swing pin law calculation bad account to lose, the enterprise only can use the allowance law calculation bad account loss.

我国企业会计制度规定，不允许企业采用直接转销法核算坏帐损失，企业只能采用备抵法核算坏帐损失。

But up to now, the accrued methods of reserve for bad loans in commercial banks both at home and abroad all should be accrued according to certain percentage of loan balance and the accrued methods of reserve for bad debts are not precisely linked with expected losses of risk assets in commercial banks.

但是，到目前为止，国内外商业银行呆帐准备金的提取方法都是按贷款余额的一定比例提取，没有与商业银行风险资产的预期损失精确挂钩。

According to our present broadcasting situation,the thesis proposes using new technology to update and reform the present HFC. It also suggests broadcasting using self-advantage and arranging EPON in order to win the supermarket.

论文从我国广电的现状出发，结合实际，积极倡导采用新技术更新、改造我国现有的HFC网络；倡导广电现阶段利用自身优势，部署EPON网络来赢取市场。

A new general kinetic equation was derived in which the effect of the removal of condensation water was taken into account completely, and was applied to the polyesterification kinetic study of AA/HPHP and AA/NPG. It was found that the reaction order of self-catalyzed polyesterification was not constant. For these polyesterifications, the reaction order was 2.5 at a low temperature, while 3.0 at a high temperature.

考虑缩合水的排除对反应体系的影响，用体积浓度单位推导出一个新的聚酯反应总包动力学方程，并应用到AA/HPHP和AA/NPG两个聚酯化反应的动力学研究中，研究发现，自催化聚酯反应的反应级数并不是固定值，对于AA/HPHP和AA/NPG两个聚酯化反应而言，低温时反应级数为2.5，高温时反应级数为3.0。