债权债务

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。

In the case that a state-owned enterprise lacks the ability to repay the debt due for repayment, however neither the debtor nor the debtee apply to declare the debtor bankrupt, the department in charge of the state-owned enterprise may apply to declare the enterprise bankrupt.

国有企业不能清偿到期债务，债权人和债务人均不提出破产申请的，国有企业产权主管部门可对其提出破产申请。

Article 71 When the deadline of the creditor's rights expires and the debtor pays off the debts, or when the pledger pay off the guaranteed creditor's rights ahead of the deadline, the pledgee shall return the hypothecated assets.

第七十一条债务履行期届满债务人履行债务的，或者出质人提前清偿所担保的债权的，质权人应当返还质物。

Upon receipt of the notice of assignment of the obligee's right, if the obligor has any

第八十三条债务人接到债权转让通知时，债务人对让与人享有债权，并且债务

Article 71 Where the debtor performs his obligation at its maturity, or where the pledgor pays, prior to maturity, the debt secured, the pledgee shall return the pledged property.

第七十一条债务履行期届满债务人履行债务的，或者出质人提前清偿所担保的债权的，质权人应当返还质物。

The new obligation reorganization standard the behavior of enterprise's obligation reorganization, keeping the enterprise from controlling profit and prettify the accounting statement make use of this reorganization.

摘 要：财政部对《企业会计准则－债务重组》进行了修订，修订后的准则在债务重组的定义、方式，债权人和债务人的会计处理等方面都有较大的变化。

We also believe that discussion of the elaborating harmonized rules of "clearing" transborder debts, including by way of coordinating the actions of countries "representing" creditors and debtors, can be launched as part of our action on countering financial protectionism .

我们还认为，作为反对金融保护主义的行动之一，加深某些话题的讨论是可以实现的。比如探讨&清理&跨界债务的协调制度是如何被夸大的，以及协调代表债权方和债务方的国家的行动到底成效如何。

As for the credit elations in the real economic life, whatever virtual or concrete, the credit that the creditor prepares or has lent is highly sensitive to the potential debtor's untrustworthiness, fragile to the actual debtor's untrustworthiness, and lagging to restore rapidly when encountered untrustworthy behavior.

真实经济生活中信用关系无论是拟设的或者实有的，其债权主体准备或已经借出的信用具有对可能的债务主体反信用行为的高度教感性、易受事实的债务主体反信用行为损毁的脆弱性、一经遭受反信用行为损毁即很难迅速修复的阻滞性。

Since the effect of treatment claims are recognized, it is the research focus on the bond debt maturity structure.

自从债权的治理效应得到确认后，人们对债务的研究集中于债务期限结构。

We borrow money against portfolios of interest-bearing receivables whose risk characteristics we understand. We did this in 2001 when we guaranteed $5.6 billion of bank debt to take over, in partnership with Leucadia, a bankrupt Finova (which held a broad range of receivables). All of that debt has been repaid. More recently, we have borrowed to finance a widely-diversified, predictably-performing portfolio of manufactured-home receivables managed by Clayton. Alternatively, we could "securitize" that is, sell these receivables, but retain the servicing of them. If we followed this procedure, which is common in the industry, we would not show the debt that we do on our balance sheet, and we would also accelerate the earnings we report. In the end, however, we would earn less money. Were market variables to change so as to favor securitization, we could sell part of our portfolio and eliminate the related debt. Until then, we prefer better profits to better cosmetics.

2我们也会举债用来买进有利息收入且我们了解其风险属性的应收帐款，像我们在2001年就与 Leucadia 合作联合对当时破产的融资公司 Finova给予56亿美元的债务担保，目前该笔借款业已清偿完毕，而最近，我们也借钱给子公司 Clayton 房屋以协助其买进风险相当分散且容易预估绩效的房屋贷款债权，当然我们大可以像其它同业一样将这些债权证券化卖掉，只保留后续的服务部份，如此我们帐上不但可以降低负债比例，而且可以达到美化帐面的目的，但如此一来，我们却必须牺牲部份利润，除非市场真的转变，使得证券化较有利，我们才可能出售部份应收帐款以降低负债，在这之前，我们宁要里子不要面子。

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。