债权人

Accounting information must also be to the investor, creditor, government organs and the public besides supply administrator.

摘 要：会计信息除供给管理者外，还必须向投资者、债权人、政府机构和社会公众。

If creditors are reluctant to participate, using the debt consolidation firm is purposeless.

如果债权人都不愿意参加，利用债务合并公司的目的的。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Some foreign creditors will recoup as much as 60 cents on the dollar.

一些外国债权人将获得60%的赔偿。

Article 64 In the event of a merger, division, reduction of registered capital or liquidation, if the company does not send notice to or publish public notices to its creditors in accordance with the relevant provisions, it shall be ordered to remedy the situation and be subject to a fine of at least RMB 10,000 and no more than RMB 100,000 by the company registration authority.

第六十四条公司在合并、分立、减少注册资本或者进行清算时，不按照规定通告或者公告债权人的，由公司登记机关责令改正，处以1万元以上10万元以下的罚款。

And its decline was gentle enough to allow it to get creditors behind its reorganisation.

同时，CIT的衰退相当温和，足以让其债权人支持它的重组计划。

Changes made in 2005 were intended to speed up reorganisation by in effect handing more power to creditors.

2005年对破产法进行了修订，意图通过加快重组分案的生效，赋予债权人更多的权利。

They can help you to set up a debt repayment plan that works for both you and your creditors.

他们可以帮你设立一个还债计划，你和你的作品无论债权人。

The legal proceedings initiated by a creditor to repossess the collateral for loan that is in default .

起源于债权人在拖欠过程中重新获得贷款的法律讼诉。

The analysis of the requirements is based on articles 22 and 49 of the Chinese trust law, and with reference to relevant legislations of other countries or regions and the system of the revocatory right of the creditor in the Chinese contract law.

本章对信托受益人撤销权要件的分析以《中华人民共和国信托法》第二十二条、第四十九条之规定为基础，并适当参照相关国家或地区的立法设计，同时借鉴合同法上的债权人撤销权制度。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。