查询词典 be in debt

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。

Also in 1929 the US was a creditor nation as against today when the US can only survive due to its foreign creditors. In 1929 total US debt (private, commercial, state, federal, etc.) was 170% of GDP. In 1932-3 it reached 260%. In 2009 total US debt to GDP (excluding unfunded liabilities of circa $ 60 trillion) will be around 425%.

现在它还能幸存，完全归因于那些国外借钱的好人们。1929年，总计美国债务（私人、商业、州、联邦等）是 GDP 的170%，1932-1933年期间，达到260%。2009年，总计美国债务（不包括无备用金的债务，约60万亿）大约 GDP 的425%。

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 Medium Term Note is a debt note that usually matures in 5-10 years, but the term may be as short as one year or as long as 50 years. They're normally issued on a floating basis such as Euribor +/- basis points. When they are issued in a Euro-currency, they are called "Euro Medium Term Notes".The notes are usually connected to a Medium Term Note Program, which is a funding program used by issuers to receive bond debt funding on a regular and continuous basis.

中期票据实际上常常与中期票据项目联系在一起，中期票据项目是一种发行人可以在某一核准额度内自主持续发行债券的融资项目，这种项目的优点是赋予发行人更大的灵活性，一旦监管部门核准该发行人某一发行额度，该发行人可以在相当长的时间内(1-2年)自主选择发行时间和期限在债券市场上融资，尽管该债券称为"中期债券"。

Section 4.The validity of the public debt of the United States, authorized by law, including debts incurred for payment of pensions and bounties for services in suppressing insurrection or rebellion, shall not be questioned. But neither the United States nor any State shall assume or pay any debt or obligation incurred in aid of insurrection or rebellion against the United States, or any claim for the loss or emancipation of any slave

第四款对於法律批准的合众国公共债务，包括因支付平定作乱或反叛有功人员的年金和奖金而产生的债务，其效力不得有所怀疑，但无论合众国或任何一州，都不得承担或偿付因援助对合众国的作乱或反叛而产生的任何债务或义务，或因丧失或解放任何奴隶而提出的任何赔偿要求

But in our insiders control transitional economy, because the shares of the companies with higher information asymmetry are overpriced, the possibility to use long term bank debt is low while if companies of this kind import long tern bank debt, the information asymmetry can be reduced. The benefit of monitoring exceeds the cost so that the corporate governance can be improved which will bring better corporate performance; shares of companies with lower information asymmetry do not get much overprice, the possibility of using long term bank debt of this kind of companies is higher while the benefit is smaller than the cost.

但在我国的内部人控制的转型经济中，信息不对称程度高的公司由于股票在公开市场的溢价程度高，引入长期银行借款的可能性反而小，其实这种类型的公司如果引入银行债务的监督，则会减轻信息不对称程度，债务的监督收益将大于债务的成本，从而带来公司治理结构的改善，最终将带来公司绩效的提升；信息不对称程度低的公司由于其股票在公开市场的溢价程度比信息不对称程度高的公司低，反而更有可能引入长期银行借款，但这种类型的公司引入长期银行借款的成本大于收益，将会导致业绩的降低。

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。

In order to every third party's right can be free from the infringement of the creditor's acclaiming for debt right occurring long time ago. Limitation of action must be designed to cut off the influence on the estimate of property credit, and maintain debt trust system.

为了保障任何第三人不至于因债权人突然行使产生于年代久远而处于休眠状态的权利而受损时效制度切断久远的债权债务关系影响到对当事人财产信用的评价，维护债权信用体系。

On the day of trial, there was a great attendance at the court. Every audience was attentive to what he said. Mr. Mason used to be an athlete. But he had a dream of being an astronaut. In his mind, astronomy had atom theory were much more attractive than sports games. He paid attention to all kinds of space information. And he borrowed too much money to rent a spacecraft. But he hadn't paid off his debt yet. Mr. Mason gave assurance that his debts should be paid soon. His sincere attitude was so moving that he attained his freedom. But he attributed this to his attorney. After that, Mr. Mason worked in a store during the day. And he augmented his income by teaching in the evenings. He used tapes as aural material to teach English. By the end of that year, he paid off all his debt. So Mr. Mason decided to cross the Atlantic Ocean as a trip. He attached a label to his baggage then went aboard. It's a day of nice atmospheric pressure. He was astonished to feel the atmosphere of peace and calm on the sea. It reminded him of his dream again!

法院审判的那天许多人出席了每个听众都很留神他说的话梅森先生曾经个运动员但他的梦想成为一名宇航员他的概念中天文学和原子理论比体育比赛要有吸引力多了他注意各种各样的太空信息并且他借了太多的钱来租一条太空船但他迄今还没有还清债务梅森先生保证很快会还清他那诚恳的态度如此感人因此他获得了自由但他把这归于他的辩护律师那之后梅森先生白天在一家店里工作晚上则教书来增加收入他用磁带作为听觉教材来教英语在年底之前他付清了所有债务于梅森先生决定横渡大西洋来旅游他在行李上贴上一个标签后上了船那天气压很好他很惊讶地感觉到海上那种平和宁静的气氛这让他又想起了他的理想！

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&。

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。