查询词典 debtor

They prefer notes to accounts receivable because of the following advantages:(1)a note represents unconditional written acknowledgement by debtor of the debt owed ;(2) note can be turned into cash by discounting it to a bank at any time before maturity ; and (3) they may earn interest if an interest-bearing note is granted.

就应收票据和应收账款两者而言，企业总是倾向与前者，因为它有以下优点：（1）票据是无条件的书面承诺，到规定期限，出票人必须按票面金额兑现付款；（2）若企业需用现款，可以将票据向银行申请贴现；（3）带息的票据到期有利息可收。

Due to the bankruptcy of the debtor, collection is still not possible after the use of the bankruptcy assets for settlement

一因债务人破产，在以其破产财产清偿后，仍然不能收回的

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。

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 "Original contract" means the contract between the assignor and the debtor from which the assigned receivable arises

a "原始合同"系指转让人与债务人之间据以产生所转让应收款的合同

We sat before a little fire, with two bricks put within the rusted grate, one on each side, to prevent its burning too many coals; until another debtor, who share the room with Mr. Micawber, came in from the bakehouse with the loin of mutton which was our joint-stock repast.

我们坐那儿烤着火，把两块煤坯搁进生锈的炉膛里，一边一块，好省点煤；这时又来了一枚穷光蛋，就是跟密考伯先生合住那位，从小吃店带了羊里脊来了，我们就有饭同食了一顿。

The purpose of bankruptcy is to give the debtor a new start in his life...

破产目的是给债务人一个新的开始，在他的生活。。。

As a last resort you may also be reported as a UTS debtor with the Credit Reference Association.

作为最后不得已的手段，我们会把你作为UTS债务人报给"信用协会"。

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 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。

Lugalbanda was a god and shepherd king of Uruk where he was worshipped for over a thousand years.

Lugalbanda 是神和被崇拜了一千年多 Uruk古埃及喜克索王朝国王。

I am coming just now,' and went on perfuming himself with Hunut, then he came and sat.

我来只是现在，'歼灭战perfuming自己与胡努特，那麼，他来到和SAT 。