查询词典 debt book

The final results of empirical studies give as follows: the ownership of China institutional investors is negative to debt-asset ratio in the down range, positive to asset turnover ratio in the raise interval, positive to company size, earnings per share, and return on investment, negative to book-to-market rate, and in the later negative to the exchange rate and market risk.

最终实证研究结果为：中国机构投资者持股比例与资产负债率在股指下降时负相关，与资产周转率在股指上升时正相关，与公司规模、每股收益、投资回报率正相关，与账面市值比负相关，在后期与换手率、市场风险负相关。

B . the amount of a long-term equity investment acquired in the form of non-cash assets from a debtor in settlement of a debt or by swapping a creditor's claim includes the book value of the creditor's claim plus any 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长期股权投资，或以应收债权换入长期股权投资的，按应收债权的账面价值加上应支付的相关税费，作为初始投资成本。

Scott Bilker is the author of the best-selling book Credit Card and Debt Management.

"斯科特bilker是作者的畅销书"，信用卡和债务管理。

Scott Scott Bilker is the author of the best-selling book Credit Card and Debt Management.

"斯科特斯科特bilker是作者的畅销书"，信用卡和债务管理。

Robert also is one of the editors of Scott Bilker's best-selling book, Credit Card and Debt Management.

"罗伯特，也就是其中的编辑斯科特bilker的畅销书"，信用卡和债务管理。

I've included many of these worksheets in my best-selling book, Credit Card and Debt Management.

我有许多这些工作，在我国的畅销书，信用卡和债务管理。

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。

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。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。