债权

As long as the debt factoring is without recourse this is not an issue for our company policies.

只要债权贴现不具有追索权，就对本公司的方针政策没有影响。

Seen as a whole, Chinese debenture market is developing on a small scale and intermittently at present. Viewed from the capital structure, Chinese corporations rely heavily on stock financing rather than credit financing. The issuing scale and rhythm of debenture can?t respond adjustably to the fluctuation of macroeconomic indicators.

目前我国企业债券市场，从总体上看，发展不连续、规模过小；从资本结构上看，企业融资过度依赖于股权融资，而忽略了债权融资；企业债券发行规模与节奏尚不能对宏观经济指标的变动做出适应性反应。

The new pecking order theory thinks the corporate prefers internal financing rather than debt financing and equity financing under the situation of the information anisomerous.

新优序融资理论认为在不对称信息条件下，企业首先偏好内部融资，其次是债权融资，最后是股权融资。

We have no right whatsoever to present ourselves to the Japanese in the guise of creditors: on the contrary, for my part I believe that in some ways we have done them wrong—the influence ofConfucianism, for instance, has done no little harm to the peoples of Japan, Korea and Annam.

我们决无权利去对日本主张债权，据我说来有些地方或者倒反对不起她，如儒教的影响的确于日本朝鲜安南诸民族颇有毒害，但在日本方面看来中国确是有点像希腊罗马，不是毫无关系的路人。

As to the confusion of "claim" and " credit " which is resulted from the substantially coincident definitions in German Civil Law,the traditional interpretation which takes them for not only substantially coincident but also the generalspecial relationship will lead to so much theoretic bepuzzlement.

对于请求权与债权在《德国民法典》中的实质一致性界定所导致的混淆，传统上以二者实质一致且系一般与特殊关系的解释将导致诸多理论困惑，各种标准下的区分学说也因存在各种缺陷而不足以根本解决问题。

When she delivered her first child, the proud parents excitedly took the baby home and contacted Willis Caroon with their claim.

当她发表了她的第一个孩子，骄傲的父母激动地宣读宝宝主页和接触时caroon同其债权。

However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods.The initial direct costs are supposed to be handled as the compone...

出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。

Chapter Ⅲ is devoted to a comprehensive comparison and analysis of possessory lien with other confusable rights, namely, right of retention in respect of vessel, maritime lien, and also deals with the exertion sequence of these rights.

第三章对易与船舶留置权混淆的几种权利，如船舶扣押权、船舶滞留权、海上留置权等，进行了分析比较，并就船舶上可能同时存在的几种担保债权的受偿顺序进行了研究。

Absence of Civil spirit in Bankrupt law and Reason analysis;2. This paper analyzes the reason for losing revenue tax and proposes to modify and perfect the bankrupt law system and establish the law function of taxation depa.

企业破产法》于1986年通过至今已近20年，尽管最高人民法院曾针对审理破产案件的具体问题多次制定过司法解释，但随着我国市场经济体制的确立，对于国家税收债权的保护日益显现出它的缺陷与不足。

The Court held that, since Kovacs had been dispossessed by the receiver, Ohio essentially sought only a monetary payment from Kovacs, which was a liability on a claim and dischargeable

法院认为，科瓦克斯已经被破产事务官逐出，俄亥俄实质上寻求的只是科瓦克斯的付款，这是一种债权上的责任，是可以免除的。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐