查询词典 be in debt

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

In methods and so on debt reorganization cannot solve in the serious loss company's question situation, these companies draw back the city finally, will be the development necessity, will consummate our country To be listed's withdrawal mechanism to be advantageous to the optimization stock market resources deployment; Is advantageous in the introduction superior win and the inferior wash out competitive system, the inferior company sets up the crisis to realize, guarantee To be listed's overall quality; Is helpful in suppresses the Stock market excessively congenially, cultivation mature, rational investor.

在债务重组等手段不能解决严重亏损公司的问题的情况下，这些公司的最终退市，将是发展的必然，完善我国上市公司的退出机制将有利于优化证券市场的资源配置；有利于引入优胜劣汰的竞争机制，劣质公司树立危机意识，保证上市公司的总体质量；有助于抑制股票市场的过度投机，培育成熟、理性的投资者。

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。

With reference to relevant experience both from home and abroad, diversified source of capital should be introduced to invest in urban infrastructure construction. Besides government fund,the infrastructure financing channel should be expanded and social capital should be attracted to take part in urban infrastructure construction. Meantime, current infrastructure operating approach should be altered to improve investment efficiency of government"s fund .In addition , sources of capital and their application should be standardized as well. Generally speaking, ideas in the article could be concluded as "market-based operation, socialized investment, plural debt, direct financing, limited withdraw of government and positive intervene of private capital. The article also put forward six measures to make all the ideas and suggestions operatable.

本文在对浙江省城市基础设施投融资现状和体制情况进行分析的基础上，根据公共产品理论、项目区分理论、基础设施可销售性评估等理论，借鉴国内外的相关经验，提出了建立高效的浙江省城市基础设施投融资体制的建议和对策，即以投资多元化、服务社会化、发展产业化、运营市场化为导向，调动可利用的资金用于城市基础设施投资，规范资金的来源和使用，改变基础设施经营方式，提高政府资金的使用效率，吸引社会资金参与城市基础设施建设，拓展城市基础设施融资渠道，实现&市场化运作、社会化投入、多元负债、直接融资，政府有限退出、民资积极介入&，实现&以城养城&的发展模式，并提出了六个方面的具体对策和措施。

The results show that the investment policy of maximizing equity value would differ from the strategy of maximizing the firm's value, and the shareholders' incentive to underinvest/overinvest would fade up with the increase of the level of old/ new debt, and that the ratio of the new and the old debt should be a meaningful measure in identifying which of the inefficient investment behaviors will occur.

通过比较企业价值最大化和股东价值最大化两种目标下投资门槛值和企业价值的差异，研究结果表明：&投资不足&和&过度投资&分别会随着旧债务和新债务的增加表现得越为严重；而新旧债务比例可以作为两种非效率投资行为的一种辨别条件。

Another mooted reason for the name-calling is that the subject of Mr Brown's alleged lies is too important for them to be countenanced: they must be exposed in order for the debt crisis to be addressed (and for the Tories to have the political space to be frank about cuts themselves).

另一条值得商榷的骂人的理由就是布朗先生被指控的谎言的主题太过重要而无法被支持：为了说明债务危机，必须揭露这些问题（也是为了给保守党政治空间，让他们坦白削减自身的债务）第三条理由很简单，布朗犯了一个很不幸的错误：他的发言很容易就被驳倒。

What is the connotation of the steady financial pllicy? First it is to control the financial deficit, however, continue to maintain the long-term constructed national debt releasing scale and the certain financial deficit scale. Second it is to adjust structure, much more money should be invested in weak links that need to strengthen such as agriculture, education, science, arts and health, social security. Thirdly, it is to advance reform, vacating the financial resource for system innovation not relying on national debt investment fueling economic growth any more. Lastly, it is to increase income and reduce expenses to enhance financial fund's use benefit.

稳健的财政政策的内涵：一是控制赤字，但继续保持一定财政赤字规模和长期建设国债发行规模；二是调整结构，把更多的钱用到需要加强的农业、科教文卫、社会保障等薄弱环节；三是推进改革，不再主要依靠国债投资拉动经济增长，腾出财力用于体制和制度创新；四是增收节支，提高财政资金的使用效益。

In several cases, the amount of debt being waived could be as large as half the total debt amount or even more.

在一些情况下，债务的数额可以被放弃一样大的债务总额的一半甚至更多的数量。

The enterprise carries on the earnings management using the debt reorganization the reason, finally aims at the reason which pointed out that proposed the concrete solution and the coordinated sets of measures through to these question's discussion, enable the debt reorganization to play its positive role and the effect truly in order to, can lighten the enterprise burden, helps our country To be listed to get out of trouble, promotes its economical development.

企业利用债务重组进行盈余管理的原因，最后又针对所指出的原因，提出了具体的解决办法和配套措施以求通过对这些问题的探讨，使债务重组真正地发挥其积极的作用和效果，能够减轻企业负担，帮助我国上市公司脱困，促进其经济的发展。

Look from the angle of the commercial bank, because buy the conformity of bilateral asset, property right is made over transfer wait for a process to have bigger uncertainty, after be added and be being bought, the risk of new company controls ability has need checking examine to wait, make in the commercial bank is in an enterprise and be being bought relatively " careful ", the financial debt support that accordingly its provide is limited.

从商业银行的角度看，由于并购双方资产的整合，产权转让过渡等过程有较大的不确定性，加上并购以后新企业的风险驾驭能力有待考察等，使得商业银行在企业并购中较为&审慎&，因此其提供的金融债务支持有限。

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。