不负债

Long-term liabilities are obligations that do not qualify as current liabilities.

长期负债是指不符合流动负债条件的负债。

Long-term liabilities are obligatio that do not qualify as current liabilities.

长期负债是指不符合流动负债条件的负债。

At the same time the author diagnoses the Hongdu Aviations strong partiality for equity capital financing and lack of debt capital financing, low capital profitability and efficiency of capital utilization, inadequateness in its corporate governing structure and unimproved revenues.

立足于我国航空工业上市公司资本融资结构改革的实践，借鉴现代企业资本融资结构理论以及财务管理理论等相关理论成果，采用规范与实证相结合的分析方法，对江西洪都航空上市公司股权资本融资结构与负债资本融资结构改革实践进行考察与分析，并认为该公司自上市以来企业资本融资结构改革取得了很大成效；但是目前仍存在股权资本融资偏好强烈、负债资本融资不足、资产盈利能力不强、资金使用效率不高、经营业绩尚未改善、法人治理结构不尽合理等问题。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

The terms indebtedne and obligatio are （hereinafter collectively referred to as the Obligatio ） used herein in their most comprehe ive se e and include any and all advances, debts, obligatio and liabilities of Seller, heretofore, now, or hereafter made, incurred or created, whether voluntarily or involuntarily, and however arising（including, without limitation, indebtedne owing by Seller to third parties who have granted Buyer a security interest in the accounts, chattel paper and general intangibles of said third party; and further including, without limitation, any and all attorneys fees, expe es, costs, premiums, charges and interest owed by Seller to Buyer, whether under the Agreements, or otherwise） whether due or not due, a olute or contingent, liquidated or unliquidated, determined or undetermined, whether Seller may be liable individually or jointly with others, whether recovery upon such indebtedne may be or hereafter becomes barred by any statute of limitatio or whether such indebtedne may be or hereafter becomes otherwise unenforceable, and includes Sellers prompt, full and faithful performance, o ervance and discharge of each and every term, condition, agreement, representation, warranty undertaking and provision to be performed by Seller under these Agreements.

这里的术语"负债""债务"应按照各自最广泛的含义被使用，债务包括卖方先前、现在和今后，基于自愿或非自愿发生的所有预付款、负债、债务和责任，不论债务如何产生，（包括但不限于，卖方对已用自己的帐户、动产文书或一般无体物向买方提供担保利益的第三方之负债，并进而包括但不限于，卖方在协议等项下欠付买方的全部律师费、支出、费用、保险费、运费和利息），不论债务是否已经到期、是否必然发生、是否已清算、是否已决，不论卖方是单独或与他人连带承担责任，不论债务的追偿是否已经或将会受到时效法的阻碍，也不论债务是否已经或将要无法强制执行，卖方应当即时、充分和善意的履行、遵守和完成全部条款、条件、协议、陈述、担保义务和这些协议项下卖方应当履行的条款。

The terms indebtedness and obligations are （hereinafter collectively referred to as the Obligations） used herein in their most comprehensive sense and include any and all advances, debts, obligations and liabilities of Seller, heretofore, now, or hereafter made, incurred or created, whether voluntarily or involuntarily, and however arising（including, without limitation, indebtedness owing by Seller to third parties who have granted Buyer a security interest in the accounts, chattel paper and general intangibles of said third party; and further including, without limitation, any and all attorneys fees, expenses, costs, premiums, charges and interest owed by Seller to Buyer, whether under the Agreements, or otherwise） whether due or not due, absolute or contingent, liquidated or unliquidated, determined or undetermined, whether Seller may be liable in华夏学习网idually or jointly with others, whether recovery upon such indebtedness may be or hereafter becomes barred by any statute of limitations or whether such indebtedness may be or hereafter becomes otherwise unenforceable, and includes Sellers prompt, full and faithful performance, observance and discharge of each and every term, condition, agreement, representation, warranty undertaking and provision to be performed by Seller under these Agreements.

这里的术语"负债""债务"应按照各自最广泛的含义被使用，债务包括卖方先前、现在和今后，基于自愿或非自愿发生的所有预付款、负债、债务和责任，不论债务如何产生，（包括但不限于，卖方对已用自己的帐户、动产文书或一般无体物向买方提供担保利益的第三方之负债，并进而包括但不限于，卖方在协议等项下欠付买方的全部律师费、支出、费用、保险费、运费和利息），不论债务是否已经到期、是否必然发生、是否已清算、是否已决，不论卖方是单独或与他人连带承担责任，不论债务的追偿是否已经或将会受到时效法的阻碍，也不论债务是否已经或将要无法强制执行，卖方应当即时、充分和善意的履行、遵守和完成全部条款、条件、协议、陈述、担保义务和这些协议项下卖方应当履行的条款。

The primary forms of interest rate risk to which banks are typically exposed are:(1) repricing risk, which arises from timing differences in the maturity and repricing of bank assets, liabilities and off-balance sheet positions;(2) yield curve risk , which arises from changes in the slope and shape of the yield curve;(3) basis risk, which arises from imperfect correlation in the adjustment of the rates earned and paid on different instruments with otherwise similar repricing characteristics; and (4) optionality, which arises from the expressed or implied options imbedded in many bank assets, liabilities and off-balance sheet portfolios.

银行面对的利率风险主要表现为以下几种形式：（1）再定价风险，它产生于银行资产、负债和表外业务的期限不匹配和利率调整的幅度不一致；（2）收益曲线风险，它产生于收益曲线的斜率和形状发生的变化；（3）基本点风险，与再定价风险相似，它主要来自对不同金融工具收取和支付的利率不成比率的变动；（4）选择权，它产生于银行资产、负债、表外业务中存在的或明或暗的选择权。

For those normally runed firms, shareholders are willing to take more debts to take the advantages of leverage and tax shield effect from debt financing, while the shareholders may not borrow from the ordinary debtees but from themselves.

对于正常经营的企业，为了发挥债务资本的税蔽效应和杠杆作用，股东往往愿意企业负债经营，但是负债的对象不一定是普通债权人，很可能是股东自身；对于陷入财务危机的企业，为套牢普通债权人获得更多的企业重组收益，股东也愿意&自我负债&融资。

The establishment Times of London stated: If that mischievous financial policy which had its origin in the North American Republic should become indurated down to a fixture, then that government will furnish its own money without cost. It will pay off its debts and be without a debt .

如果美国制定出不符合罗斯柴尔德家族利益的政策（比如：不像英国那样通过（主要向罗斯柴尔德家族等银行家）负债来发行货币），这些政策可能传成为惯例，那样的话，美国政府就能不花成本地发行货币了，它将能还清它的债务，从而不像其它欧洲国家那样向国际银行家负债了。

The establishment Times of London stated: If that mischievous financial policy which had its origin in the North American Republic should become indurated down to a fixture, then that government will furnish its own money without cost. It will pay off its debts and be without a debt .

如果美国制定出不符合罗斯柴尔德家族利益的政策（比如：不像英国那样通过（主要向罗斯柴尔德家族等银行家）负债来发行货币），这些政策可能传成为惯例，那样的话，美国**就能不花成本地发行货币了，它将能还清它的债务，从而不像其它欧洲国家那样向国际银行家负债了。

Finally, according to market conditions and market products this article paper analyzes the trends in the development of camera technology, and designs a color night vision camera.

最后根据市场情况和市面上产品的情况分析了摄像机技术的发展趋势，并设计了一款彩色夜视摄像机。

Only person height weeds and the fierce looks stone idles were there.

只有半人深的荒草和龇牙咧嘴的神像。