债权

The advantages of the impact of corporate bonds relative to bank loans on corporate governance are compared and the influence of the corporate bond rating on corporate governance is studied.

规范的债券评级制度，可以降低债权人和债务人之间的信息不对称，能够起到监督和约束经理行为的外部治理作用。

For an obligatory right which has both guarantee and warranty of thing, the responsibility scopes of the guarantor and the bondsman of the thing should be confirmed by their agreement with the creditor.

同一债权既有保证又有物的担保的，保证人和物的担保人的责任范围应按照其与债权人的约定来确定；没有约定责任范围或者约定不明的，则应根据具体情况分析确定。

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。

I if boot is received, the amount of the short-term investment should be determined according to the book value of the debt less the boot and any tax payments

收到补价的，按应收债权账面价值减去补价，加上应支付的相关税费，作为短期投资成本

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。

Iif boot is received, the amount of inventories is determined according to the book value of the debt , less deductible input VAT and the boot , plus any corresponding tax payments

收到补价的，按应收债权的账面价值减去可抵扣的增值税进项税额和补价，加上应支付的相关税费，作为实际成本

Ii if boot is paid , the amount of inventories is determined according to the book value of the debt, less deductible input VAT, plus the boot and any corresponding tax payments.

支付补价的，按应收债权的账面价值减去可抵扣的增值税进项税额，加上支付的补价和应支付的相关税费，作为实际成本。

When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account.

如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。

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。

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。