查询词典 debt

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。

In the end, there is a brief conclusion . The conclusion of this passage mainly includes: The listed companies have obvious preference for stock right financing, and the financing order is stock right financing, the short-term debt, endogenous financing, the long-term debt, which differs from that of western countries; Financing structure is characterized by comparatively lower asset-liability rate, higher floating debt and lower long-term debt; The governance structure is irrational, and the shareholders" meeting perform practically no function. In the meanwhile, board of director structure is unreasonable, which is highly coincident with the manager layer. Board of supervisors" independent character is poor, while manager layer is lacking in restraints and supervision; The interdynamic

本文的结论：上市公司有明显的股权融资偏好，融资顺序为股权融资、短期负债、内源融资、长期负债，这与西方国家上市公司的融资顺序不同；融资结构具有资产负债率相对较低，流动负债偏高、长期负债偏低的特征；治理结构不合理，股东大会形同虚设、董事会结构不合理、董事会与经理层高度重合、监事会独立性不强、经理层缺乏约束与监督；治理结构与融资策略选择的互动关系不强；独立董事比例与资产负债率正相关，工业、公用事业与资产负债率负相关，商业与流动负债率正相关，第一大股东持股比例与流动负债率负相关，第一大股东持股比例与长期负债率正相关，执行董事比例、工业、商业与长期负债率负相关。

The present thesis,from three perspectives inclusive of the debt risk index,the cash flowing volume of local governments,the continuity of debt,respectively made an analysis and evaluation of the risk situation of the debt of local governments in China,and put forward suggestions of strengthening the control of the debt risk of local governments.

因此，研究地方政府债务风险的评价并配合相应的制度改革与创新，不仅对防范和化解地方财政风险，保持地方经济的可持续发展具有现实意义，而且对降低国家财政风险，保持宏观经济稳健运行具有重要作用。

Where the debt transferred, the concerned right of mortgage is transferred simultaneously, unless otherwise provided by law or agreed by parties. According to the word, the mortgagee and the mortgagor may agree that the mortgage of ship is not transferred with transferred prime debt. But they cannot agree that the right of mortgager is apart from the prime debt to transfer or become the right of mortgage for other debt. Where the debtor' performance ability and credit is better, as well as the debtor and the mortgagor are the same or have affiliated relation, it is possible that the right of mortgage is not transferred with transferred prime debt.

船舶抵押权人可以和抵押人约定除了"债务人不履行到期债务"以外的实现抵押权的情形，如约定当债务人有其他的违约行为或经营不善将影响到债务人的履约能力时、显著的船舶市场行情下降将影响船舶抵押权实现的额度、显著的船况下降将使船舶出现优先权和船舶留置权的可能性增加等情形出现时，船舶抵押权人可以实现债权。

The main reason for the debtors' co-operations is: the debt-collectors normally "catch the ball before the bound" to implement their commitment actions to punish, and because of the lack of information about possible punishments the debt-collectors would carry out, the high expected cost of collecting and examining information, the uncertainty of the type of debt-collectors as well as the great probability of pugnacity on the part of debt-collectors by nature, the punishment commitment of debt-collectors would become more credible, the expected cost of debtors' breach of contracts would increase correspondingly, and as a result, the debtors have to choose cooperation passively.

债务人合作的主要原因是：收债人"先下手为强"实施威慑的承诺行动，而因债务人对收债人可能采取的惩罚措施缺乏充分信息，信息搜索和检验成本太高，收债人类型不确定，且天性好斗的概率偏大等因素，导致收债人惩罚的可置信度进一步提高，债务人违约的预期成本较高，从而被动选择合作。

The evaluate tax of increate or decrete, actually means assessing the proportion of the debt (past debt、new debt and bad debt) of the assessed enterpirses in the stipulate time. This context will be related in char2 and the follow.

所谓欠税增减率，实际上是指考核被考核单位在指定考核期的欠税余冗（分为新欠、陈欠和呆帐税金三种）之间的比例，这将在第二章及后面讲到。

The uate tax of increate or decrete, actually means assessing the proportion of the debt (past debt、new debt and bad debt) of the assessed enterpirses in the stipulate time. This context will be related in char2 and the follow.

所谓欠税增减率，实际上是指考核被考核单位在指定考核期的欠税余冗（分为新欠、陈欠和呆帐税金三种）之间的比例，这将在第二章及后面讲到。

We borrow money against portfolios of interest-bearing receivables whose risk characteristics we understand. We did this in 2001 when we guaranteed $5.6 billion of bank debt to take over, in partnership with Leucadia, a bankrupt Finova (which held a broad range of receivables). All of that debt has been repaid. More recently, we have borrowed to finance a widely-diversified, predictably-performing portfolio of manufactured-home receivables managed by Clayton. Alternatively, we could "securitize" that is, sell these receivables, but retain the servicing of them. If we followed this procedure, which is common in the industry, we would not show the debt that we do on our balance sheet, and we would also accelerate the earnings we report. In the end, however, we would earn less money. Were market variables to change so as to favor securitization, we could sell part of our portfolio and eliminate the related debt. Until then, we prefer better profits to better cosmetics.

2我们也会举债用来买进有利息收入且我们了解其风险属性的应收帐款，像我们在2001年就与 Leucadia 合作联合对当时破产的融资公司 Finova给予56亿美元的债务担保，目前该笔借款业已清偿完毕，而最近，我们也借钱给子公司 Clayton 房屋以协助其买进风险相当分散且容易预估绩效的房屋贷款债权，当然我们大可以像其它同业一样将这些债权证券化卖掉，只保留后续的服务部份，如此我们帐上不但可以降低负债比例，而且可以达到美化帐面的目的，但如此一来，我们却必须牺牲部份利润，除非市场真的转变，使得证券化较有利，我们才可能出售部份应收帐款以降低负债，在这之前，我们宁要里子不要面子。

A householder has his duties to discharge, his debts to pay: his debt to the gods, his debt to his ancestors, his debt to the rishis, and his debt to wife and children.

在家居士有责任要履行，他有债务需要偿还：欠下神的债，欠下祖先的债，欠下圣人的债，还有欠下妻子和孩子的债。

Based on the year of Electric Power Industry 2005-2008 data sample empirical study found that: China's electric power companies of investment spending and asset liability ratio, long and short term debt ratio, the proportion of bank loans, commercial credit ratio and the ratio of long and short term borrowings were significantly negative correlation, that debt can play a listed company of China Power Investment spending restraints of debt and debt maturity structure and the different types of debt structure binding effects were not significantly difference

本文通过对我国电力上市公司2005-2008年度数据样本的实证研究发现：我国电力上市公司的投资支出与资产负债率、长短期负债比例、银行借款比例、商业信用比例以及长短期借款比例均存在显著的负相关性，证明负债可以发挥对我国电力上市公司投资支出的债务约束作用，并且负债的不同期限结构和类型结构的债务约束效果没有显著的差异性。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了