债务

The fair value is refers to two sides between transaction which is amount in the familiar situation of exchange of assets or settlement of debts.

公允价值是指在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。

During the dissolution and liquidation of the company, except for the fulfilling of certain legal process, the liquidation of assets, the settlement of debts, and the distribution of residual assets and corresponding accounting treatment are also the main parts of the whole procedure of dissolution and liquidation.

公司在解散清算过程中，除要履行一定的法律程序之外，公司资产的清理、公司债务的清偿和公司剩余资产的分配等及其相应的会计处理是整个清算过程的主要内容。

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。

The result shows that both the structure and factors mentioned above are different from those in other developed regions, e.g., most of the SMEs are state-owned and traditional manufacturers with low accumulation of funds and high assets-liabilities ratio, the selection of financing for liabilities has been transferred to commercial credit from traditional bank loan or other forms of indebtedness, the total assets and number of employees are significantly related to the financing for liabilities, which shows that the "scale discrimination" is specially obvious in the Northeast China's old industrial base.

其结论是：东北老工业基地中小企业融资结构及影响因素明显不同于经济发展水平较高地区，国有中小企业比重较高且大多集中于传统制造业；企业内部积累偏低、资产负债率较高，但其债务融资选择已由传统的银行贷款向商业信用等其他负债转移；企业负债融资与总资产和企业人数等规模指标显著相关，"规模歧视"在东北地区表现得较为突出。

It is an important issue to keep the balance of the interests among all parties, especially between obligor and assignee by means of choice of institution.

因此，通过具体的制度选择和安排，合理平衡债权让与中各方当事人的利益，特别是在债务人和债权受让人之间寻求利益的平衡，是债权让与制度中的重要课题。

In the legal relationships of assignment of creditor's right, there are complicated relationships of interests between assignor, obligor and assignee, among which, the conflict of interests between obligor and assignee is the most conspicuous.

在债权让与的法律关系中，债权出让人、债务人和债权受让人之间、各个受让人之间以及出让人的其他债权人和债权受让人之间呈现出复杂的利益关系，其中，最主要的利益冲突是债务人与债权受让人之间的冲突。

Our credit counseling company will be able to assist you with your credit card debt problem.

我国信用咨询公司，将能帮助您与您的信用卡债务问题。

Assumptive liquidation or DCF method can be adopted according as whether the debtors can go on running.

根据债务企业是否可以持续经营，可以选择假设清算法和现金流量贴现法。

In case an obligee claims for rights to an assurer to debts, the agent of the obligor, or the custodian of property, the statute of limitations may be determined as being interrupted.

权利人向债务保证人、债务人的代理人或者财产代管人主张权利的，可以认定诉讼时效中断。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。