债权人

But first short-term bondholders have to accept its tender offer of 82.5 cents on the dollar.

但第一批短期债权人就不得不接受1美元换82.5美分的收购价了。

Well capitalised financial institutions are net creditors .

资产状况良好的金融机构是净债权人。

But the deflation itself will work to offset those costs, as long as banks remain capitalised and net creditors.

但是只要银行仍然有足够的资本金，并且维持净债权人的地位，通货紧缩本身的作用将会抵消这类成本。

And Prisma Energy Inc.. CrossCountry Energy will hold Enron's assets located in United States, and Prisma Energy will hold Enron's international assets. According to Enron's plan of reorganization, Enron will sell all of its remaining assets and their creditors will receive cash mixing with stock. The recovery rates of every general unsecured creditor's claims are around twenty percent on average.

按照安隆之重整计画，债务人将合并以分配现金和股票的形式偿还债务，现金来源为处分资产与能源合约所得以及诉讼所获之利益，股票则为两家新成立控股公司之股票，依此分配，平均每位未担保债权人每一元之债权可收回之比例大约两成左右而已，偿还债务之比例相当低。

Electorates are likely to chafe at the cost of bringing down government deficits, especially if the main result is to repay foreign creditors.

缩减政府赤字有可能会激怒选民，特别是如果主要结果是用于偿还外国债权人。

Debtee can but ask for demos court exert the right of subrogation,in pendente lite not have to confirm debtor′s litigate status popularly,the effect of exertion vest in debtee straightly,debtor onus the charge that pay out thereout according to prescribe by law.

债权人只能请求人民法院行使代位权，在诉讼中无须一般地定债务人之诉讼地位，行使之效果直接归属于债务人，由此付出的必要费用直接根据法律规定由债务人负担

This clause is the combination of negative pledge and pari passu clause. It insures that the lender has the priority second to no other secured creditor and non-secured creditor to gather repayment.

本条款是消极担保条款和平等地位条款的粘合，它保证了贷款人享有不次于任何无担保权益和有担保权益的债权人的受偿权利。

The accounting can not only provide decision-making related information for internal and external information users such as managers, investors and creditors, but also distribute the resource better. Therefore, the informativeness is of much importance.

会计在为管理当局、投资者、债权人等企业内外部利益关系主体提供决策有用信息的同时，对资源的优化配置也起到重要作用，因此，会计信息质量备受关注，针对目前我国上市公司会计信息质量不高的现状，对公司治理与会计信息质量的关系进行研究具有重要的现实意义。

In both Europe and America insolvencies are increasingly "pre-packaged": creditors agree on a plan of restructuring before a formal insolvency.

在欧洲和美国，破产越来越趋向于&预先包装&：在正常破产之前，债权人同意重组分案。

This paper analyzes the effect of the toughness of bankruptcy law on the number of liquidations in a simple model of borrowing and lending with asymmetric information, where the creditor cannot credibly commit to liquidate the firm if the default occurs.

摘要本文分析的影响，韧性破产法的人数清盘个案，在一个简单的模型的借贷服务与信息不对称，如果债权人不能令人信服地承担清算公司如果违约发生。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。