债权债务

B . the amount of a long-term equity investment acquired in the form of non-cash assets from a debtor in settlement of a debt or by swapping a creditor's claim includes the book value of the creditor's claim plus any tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的长期股权投资，或以应收债权换入长期股权投资的，按应收债权的账面价值加上应支付的相关税费，作为初始投资成本。

C. the amount of a short-term investment acquired in the form of non-cash assets from a debtor for settlement of a debt or investment received by swapping the creditor's claim should be determined according to the book value of the debt, plus any corresponding tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的短期投资，或以应收债权换入的短期投资，按应收债权的账面价值加上应支付的相关税费，作为短期投资成本。

It is an important issue to keep the balance of the interests among all parties, especially between obligor and assignee by means of choice of institution.

因此，通过具体的制度选择和安排，合理平衡债权让与中各方当事人的利益，特别是在债务人和债权受让人之间寻求利益的平衡，是债权让与制度中的重要课题。

In the legal relationships of assignment of creditor's right, there are complicated relationships of interests between assignor, obligor and assignee, among which, the conflict of interests between obligor and assignee is the most conspicuous.

在债权让与的法律关系中，债权出让人、债务人和债权受让人之间、各个受让人之间以及出让人的其他债权人和债权受让人之间呈现出复杂的利益关系，其中，最主要的利益冲突是债务人与债权受让人之间的冲突。

But due to little research of claimable assets and debts and lack of relative legal norm, the transation of them are not clear in theory, such as,Is it a contract act or juristical act of real right in differing from the transaction of ...

诸如：如何界定债的移转是合同行为还是物权行为；债的移转是否采取同意主义；债权与债务的交易是否商业行为，是否可以牟利；如此等等，这些都不能不引起我们对债权与债务交易的思考。

The problem of debt finance and corporate governance was empirically studied with the data of the China's listed companies from 2001 to 2003, the conclusion is that it is negative correlation between the debt ratio and the performance of the listed companies, and so the problem of the soft restriction of debt were uncovered.

针对中国的实践，本文采用我国上市公司有关数据对债权融资与公司治理问题进行实证检验，结果表明我国上市公司的债权融资与公司绩效的关系为负相关，揭示了我国上市公司债务软约束问题。

Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.

第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。

Novation of obligation is one cause of termination of obligation in the traditional civil law codes, which has the function of, transferring obligation.

内容提要：债的更新是传统民法中债权消灭的原因之一，具有实现债权、债务转移，简化法律关系，保护债之当事人合法权益之功能，是债权让与、债务承担、债的变更制度无法替代的制度。

The effects of bill hypothecation include: the proving effects of right, it is the analyses about the way that the holder proves that he is the owner of the right according to the endorsement; the effect of stopping the countervailing power, it is the analyses about the way of stopping the apply of the obligator's right of defense against the pledger; the effect of transfer endorsement, i

文章的第四部分，对票据质押权人实现质权的方式做出解释和分析，1、向付款人请求付款，是主债务未到期而票据已到期时，票据质押人作为主债权人，即可以依背书的连续性证明自己权利的存在，持票据提示付款人付款的问题。2、行使票据追索权，是付款请求权的一种补充或保障性的权利，作为第二次请求权有效地起到了保障票据债权流通、票据制度规范运行的作用。3、票据届期与其所担保的债权的届期问题，由于票据的到期日与其所担保的债权的期限有所不同，所以在票据债权的实现上有异，现实中票据的到期日与其所担保的债权的期限的不同，本文就票据所担保的债权与票据的到期日同时届期、票据的到期日先于被担保债权的期限到达、票据到期日后于被担保债权的清偿期到达，这样三种情况进行分析。

As far as contributing factors are concerned, besides the breaching of solidarity obligation. Unreal solidarity obligation., guaranty of solidum joint security, etc.

关于连带责任的成因，论文认为在连带债务，不可分债务，并存的债务承担、不真正连带债务、连带责任保证、共同保证等情形，于债权未获实现时，均可产生连带责任。

Fancy gold-plated dangling earrings with facetted White Opal crystals.

花式镀金悬垂耳环与facetted白欧泊水晶。

This essay chooses the study aim from biology teachers in middle school in Shi Jiazhuang which tells us that most of the middle school biology teachers in Shi Jiazhuang have the"burnout", lower successfulness, individualize.

本文选取石家庄市初中生物教师作为研究对象，运用问卷调查的方法对石家庄市初中生物教师职业倦怠的现状进行调查，调查结果发现，石家庄市初中生物教师这一群体普遍存在职业倦怠，情感枯竭程度偏高，成就感偏低，去个性化程度最为严重。