查询词典 crack a book

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。

Article 5 When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.

第五条 以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。

Iif boot is received, the amount of inventories is determined according to the book value of the debt , less deductible input VAT and the boot , plus any corresponding tax payments

收到补价的，按应收债权的账面价值减去可抵扣的增值税进项税额和补价，加上应支付的相关税费，作为实际成本

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。

Ii if boot is paid , the amount of inventories is determined according to the book value of the debt, less deductible input VAT, plus the boot and any corresponding tax payments.

支付补价的，按应收债权的账面价值减去可抵扣的增值税进项税额，加上支付的补价和应支付的相关税费，作为实际成本。

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。

If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.

修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。

Where cash dividend that is declared to be distributed but not received or interest on bonds due but not received is include, the amount should be determined according to the book value of the debt, less the dividend or interest receivable and plus any tax payments.

如果所接受的短期投资中含有已宣告但尚未领取的现金股利，或已到付息期但尚未领取的债券利息，按应收债权的账面价值减去应收股利或应收利息，加上应支付的相关税费后的余额，作为短期投资成本。

Who intends to participate in the auction of a 63-story commissioned by the consortium, the project for a comprehensive assessment of the real estate consultancy DTZ Debenham Tie Leung Co., Ltd., vice director of research consultant, Mr Peter said the 63-storey will attract many investors vision of the key reasons is that it unified the title, management mature, there are annual rate of 2 billion in profit returns, but even so, it still went through two embarrassing流拍, asking prices fell to 1.6 billion from 1.3 billion, and then fell to 1.05 billion until the Guangdong Provincial Government in the third before making a serious commitment to remove the property outside the existing book of all stealth debt, the auction was able to smooth transactions.

谁打算参加拍卖的63层的委托财团，该项目进行全面评估的房地产顾问戴德梁行有限公司，副主任，研究顾问，先生说， 63层，将吸引众多投资者理想的重要原因是，它的名称统一，管理成熟的，有按年率计算为20亿美元的利润回报，但即便如此，它仍然经历了两次尴尬流拍，询问价格下跌至1.6亿美元， 13亿美元，然后下降到一十万五点〇万到广东省政府在第三，然后才作出严肃的承诺，以消除现有的财产以外的所有书籍隐形债务，拍卖能够顺利交易。

London based fashion photographer Matt Irwin might be is the next big thing in fashion photography.

总部位于伦敦的时装摄影师马特欧文可能会是下一件大事的时装摄影。

Based on IMC system,the response would be better if the model matched more satisfactorily.

由于系统基于内模控制设计，故模型匹配度越高，系统响应越好。