查询词典 be in 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。

"A whole new asset class of government-guaranteed bank debt was created this year and it became worth $1,000bn," says Mark Bamford, head of global debt syndicate at Barclays Capital."One issue in the coming months will be where these investors will put their money instead as this type of issuance will decrease as government programmes expire."

"政府担保银行债券这一全新的资产类别今年被创造了出来，其规模达到了1万亿美元"巴克莱资本全球债务银团业务主管马克班福德表示，"未来几个月的问题之一是，随着政府计划到期，此类债券的发行量将下降，这些投资者将把资金转投何处。"

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 original rules,"a dealer at least to deal with this platform, listing the key to the national debt limit of a benchmark government bonds for the city to do" was revised to "a dealer must be specified in this critical period of national debt for the city to do ."

原来的规则，"交易商至少应对这个平台，列出了一个城市的政府债券的基准国债限额的关键做"修改为"一交易商必须在这一关键时期，国家债务的指定为城市的事情。"

If at the death of a man who holds a lay 'fee' of the Crown, asheriff or royal official produces royal letters patent of summons fora debt due to the Crown, it shall be lawful for them to seize and listmovable goods found in the lay 'fee' of the dead man to the value ofthe debt, as assessed by worthy men.

当领有吾王土地的人去世，郡长或者王室公职人员应当出具王室的关于对吾王欠债的召集许可信函，去世的人对债务有价值的动产应当这样合法的获取和列清单，由声誉良好的人来进行估价。

Credit cards can be as good a tool to get out of debt as they were to get you into debt in the first place.

信用卡能让你避债，也能让你负债。

As far as China Merchants Bank to disclose the news, senior debt possible loss rate of 20-40 percent, while the Subordinated Debt losses the larger the probability of total loss, as calculated on the performance of China Merchants Bank in 2008 the impact should be about 1%.

至于中国招商银行披露的消息，优先债务的百分之20-40可能损失率，而次级债损失较大的总损失的可能性，作为对中国招商银行2008年业绩计算的影响，应约1％。

The outside debt of tent all generally adopts waterproof nylon cloth, the good tent all has waterproof Tu Ceng on the outside debt and the bottom Zhang, and in sticking suture part waterproof gum with increment watertightness, can be better to prevent°from rain water of infiltration.

帐篷的外帐一般都是采用防水的尼龙布，好的帐篷在外帐和底账上都有防水涂层，并在缝线部分贴上防水胶以增加防水性，能够更好的防止雨水渗入。

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。