查询词典 be in debt

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。

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。

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。

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。

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。

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。

But what madness must it be to run in debt for these superfluities!

但是，甘愿负债来购买这些华而不实的奢侈品，这种行为是多么地疯狂愚蠢啊！

Quintana owns five panamax bulkers and has pledged to acquire three more with proceeds of the offering, but it will be forced to draw down about $60m more in debt than it had hoped.

Quintana拥有5条巴拿马型散杂货船，以其收益为抵押获得更多的3条。但因其6千万美元的债务大大超过了预期，他的股票被迫下跌。

"I need it so much. I'm dreadfully in debt, and it won't be my turn to have the rag money for a month."

&现在我非常需要钱，我已经负债累累了，而这个月也轮不到妈妈给我零花钱。&

"I need it so much. I'm dreadfully in debt, and it won't be myturn to have the rag money for a month."

&现在我非常需要钱，我已经负债累累了，而这个月也轮不到给我零花钱。&

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。