债务

Get yourself a book on getting out of debt, tax strategies, estate planning or whatever your problem is.

将你的债务情况，纳税策略，不动产的计划，或者其他什么问题全都纪录在本子上。

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。

In a recent book on sovereign debt,"This Time is Different", Carmen Reinhart of the University of Maryland and Kenneth Rogoff of Harvard conclude that "the evidence offers little support for the view that countries simply grow out of their debts."

在最近一本关于主权基金的书《这一次大不同》中，作者马里兰大学的Carmen Reinhart和哈佛大学的Kenneth Rogoff总结说"证据不能支持国家已经摆脱债务的观点"

Corporate leverage, measured as debt to book equity, was stable or falling in most countries before the crisis.

这次金融危机之前，大多数国家公司的债务与权益账面价值之比，也即公司杠杆率，保持平稳或者下降。

Article 10 When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards.

第十条 以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。

Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.

第九条 以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。

If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.

修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。

Who intends to participate in the auction of a 63-story commissioned by the consortium, the project for a comprehensive assessment of the real estate consultancy DTZ Debenham Tie Leung Co., Ltd., vice director of research consultant, Mr Peter said the 63-storey will attract many investors vision of the key reasons is that it unified the title, management mature, there are annual rate of 2 billion in profit returns, but even so, it still went through two embarrassing流拍, asking prices fell to 1.6 billion from 1.3 billion, and then fell to 1.05 billion until the Guangdong Provincial Government in the third before making a serious commitment to remove the property outside the existing book of all stealth debt, the auction was able to smooth transactions.

谁打算参加拍卖的63层的委托财团，该项目进行全面评估的房地产顾问戴德梁行有限公司，副主任，研究顾问，先生说， 63层，将吸引众多投资者理想的重要原因是，它的名称统一，管理成熟的，有按年率计算为20亿美元的利润回报，但即便如此，它仍然经历了两次尴尬流拍，询问价格下跌至1.6亿美元， 13亿美元，然后下降到一十万五点〇万到广东省政府在第三，然后才作出严肃的承诺，以消除现有的财产以外的所有书籍隐形债务，拍卖能够顺利交易。

The first thing that borrower needs to do is to total all his debts.

第一件要做的，是借款总额所有债务。

This is the only way to deal with your debt problems permanently and without borrowing or spending more money.

这是唯一的途径来处理债务问题的永久和没有借贷或花更多的钱。

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。