债务

Any deduction of debt provided to debtor by debtee for the purpose of encouraging debtor to repay the debt in prescribed time shall be deemed as cash discount; where a cash discount is involved in the sales of merchandise, the revenues thereof shall berecognized in accordance with the amount prior to the deduction of cash discount and the cash discount shall be deducted as financial fees when actually taking place.

债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除属于现金折扣，销售商品涉及现金折扣的，应当按扣除现金折扣前的金额确定销售商品收入金额，现金折扣在实际发生时作为财务费用扣除。

When you have a debtor who cannot repay immediately, what do you do?

如果有人欠你的债务无法马上偿还时，你会怎么办？

Creditors in the debtor bear the same number of cases of debt,...

在债务人对同一债权人所负的数宗债务中，。。。

This kind of settlement would enable the debtor to go in for further debt arrangement, in case it was needed.

这样的解决将使债务人去作进一步的债务安排的情况下，这是必要的。

The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.

继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负偿还责任。

The successor who disclaim s inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.

继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负偿还责任。

In judicatory practices, we must analyze and grasp the features in defalcation ,the interests for the holders and the featurnes for exchange.5 For the problem "defalcated but unuse ", in the judicatory practices.

三根据各种担保方式的特点不同，将公款用于保证时，债务人无力偿还债务时才构成挪用公款罪，而用于抵押和质押时，只要挪用的数额达到立案标准即构成挪用公款罪。

In other words, we can be sure that more companies will default on their debts.

换句话说，我们肯定会看到更多地公司拖欠债务。

Then there is the historic example of serial ⑦defaulter Argentina.

而屡次拖欠债务的阿根廷则可以为鉴。

Until the late 1990s the biggest creditors, especially in Europe, were banks, which had first claim on a defaulter's assets.

直到20世纪90年代末，最大的贷款人一直是银行，对拖欠债务的企业有第一追索权。

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。