债权

As the response of law Research to the demand from commerce, this article firstly defined and classified all sorts of financing products ,according to the right of the holders as 'creditor' or 'cestui quo trust', and then confirmed the possibility and the rationality of pledging two rights through legal analysis.

作为法律对商业要求的回应，本文首先根据产品持有人享有的权利对各类银行理财产品进行了法律上的定性，明确理财产品所包含的&普通债权&和&信托受益权&。其次通过法理分析确立了两类权利质押的可能性和合理性。

Bank Guarantees in the form of Bank Debentures are not available to the general public.

银行保函以银行债权的形式，不提供给大众。

A a charge for the purpose of securing any issue of debentures

a 为保证债权证的发行而设定的押记

And for the firms suffered from financial distress, shareholders still prefer ＂self-lending＂ to other debts, thus tacking ordinary debtees and making them accept reorganization arrangement.

通过债务性资本与替权益性资本的替换，股东总能够获得套利收益，但同时也损害了普通债权人和政府的收益，因而受到法律的限制。

Mortgage debts are increasing because; sometimes due to unavoidable circumstances borrowers become defaulters.

由于抵押债权增加；有时难免因借款成为欠税情况。

S:With the development of economy and the competition of enterprise,the demanders such as investors,creditors governmental administer section depend on accounting information very much.

随着经济的发展和企业竞争的加剧，企业投资者、债权人和政府管理部门等信息需求者对会计信息的依赖性也越来越高。

Such positive and negative relations with the checks and balances, not only protect the basic survival of the executers and their dependents, but also realize the claims without improper prejudice.

这种正反合的制衡关系，既能够保障被执行人及其所扶养家属的基本生存权，同时又不对债权的实现构成不正当的妨害。

The legislative models of legal effect of limitation of action of producing right of defense is good in theory and logical,but in this model limitation of action can't play a full game in maintaining debt trust,and it is not accord with the...

抗辩权产生主义的立法模式在法律逻辑上可行，但难以充分发挥诉讼时效的债权信用保障功能，与诉讼时效的理论基础不完全吻合，仍然可能对交易安全构成伤害。

The legislative models of legal effect of limitation of action of producing right of defense is good in theory and logical, but in this model limitation of action can＇t play a full game in maintaining debt trust,and it is not accord with the theory foundation of limitation of action.

抗辩权产生主义的立法模式在法律逻辑上可行，但难以充分发挥诉讼时效的债权信用保障功能，与诉讼时效的理论基础不完全吻合，仍然可能对交易安全构成伤害。

In order to prevent the company legal person personality abuses creates chaotic, protects the creditor and the young shareholder as well as the social public interest, guaran tees the transaction smoothly to carry on, essential clarifies company's behind law reality.

为了防止公司法人人格的滥用造成混乱，保护债权人和小股东以及社会公共利益，确保交易的顺利进行，必需弄清公司在法律后面的现实。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。