使负债

We were the effects of the tightening in the transfer from the three indicators: Bank lending to control the rate of decline in its assets and liabilities, development lending rates improve its gross margin decline in mortgage interest rates make home buyers to purchase a corresponding reduction in the housing area (although may actually be lower housing prices, but we make in this simplified treatment), while the sales area to reduce the decline in its asset turnover ratio.

我们的影响，紧缩的转让从三个指标：银行贷款，以控制下降率在其资产和负债，开发贷款利率提高其毛利率下降，抵押贷款利率使购房者购买相应减少房屋面积（虽然实际上可能会降低房价，但我们在此简化治疗），而销售面积，以减少下降资产周转率。

In terms of book-keeping this would almost double the public debt, but that is rather misleading.

从记帐的角度看这几乎会使公共负债增加一倍，不过这有点误导了。

Since March 16,1998 security markets begin pursuing ST system, by the end of 2003, there are 178 special treated companies. Before these companies were special treated, 106 listed companies have offered debt guarantee for other companies. 43 companies of these 106 listed companies make the contingent liability become real debt because guaranteed companies default contracts.

从1998年3月16日起我国证券市场开始推行ST制度以来到2003年底，共有178家公司被ST，其中在被ST的前3年中，存在对外担保的上市公司有106家，在这106家上市公司中有43家公司由于被担保公司逾期未还担保贷款而使上市公司的或有负债成为实际负债。

If you spend so fast, you'll fetch us up in debt

如果你把钱花得这么快，你会使我们负债的。

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。

But today it owes $3 trillion to overseas creditors, making it much more vulnerable to foreign financial machinations.

但目前美国对海外债权人的负债达到3万亿美元，这使其更加容易受到外国金融诡计的影响。

Article 21 If an enterprise fails to satisfy the conditions to stop the recognition for transferred financial asset due to it sells a put option and purchases a call option (namely up-and-down options) and it measures the financial asset according to its fair value, it shall, on the date of transfer, still recognize the transferred financial asset according to its fair value.

第二十一条企业因卖出一项看跌期权和购入一项看涨期权使所转移金融资产不满足终止确认条件，且按照公允价值计量该金融资产的，应当在转移日仍按照公允价值确认所转移金融资产；同时，按照下列规定计量继续涉入形成的负债

How can an accurate analysis of the data on various types of financial statements, the data to fully play its due role in it, I think, just from the simple to analyze the current ratio and quick ratio is not enough, but should be current assets and current liabilities in the specific analysis of their composition, they can clearly understand the specific content of these two indicators, complemented by other analysis of other indicators, combined, can a comprehensive analysis of enterprise short-term solvency.

如何才能准确分析各类财务报表上的数据，使数据充分发挥出其应有的作用呢，笔者认为，仅从简单的流动比率和速动比率来分析是远远不够的，而应该从流动资产和流动负债中具体分析其组成成分，才能更清晰的理解这两个指标的具体内容，另辅以其他分析指标，结合起来，才能综合分析企业短期偿债能力。

His once quixotic efforts to produce films that were "close to his heart" cost him millions and put him in debt.

他曾因他不实际的投资制作电影花掉了数以百万计的钱并使他负债。

The expansion of household sector balance sheets over recent years has led to an increase in the riskiness of banks' mortgage portfolios.

家庭部门资产和负债规模在最近几年中的扩展已经使银行按揭资产的风险度上升。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。