债权债务

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。

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。

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。

The existence of credit right is no more the causa sine quo non for formation or transfer of Land Charge, and Land Charge is totally independent of any causa de jure.

土地债务的设定和移转无需依赖于保全之债权的有效性或者任何其他法律上的原因。

This security shall not be transferred as cession of claim or as security of liability.

本合同期内，乙方不得将押金折抵租金或本合同约定的各项费用，不得将押金作为债权转让或用于债务的担保。

In order to prevent the damages to the claimer caused by the indecent increase in the obligor's property, the law allows the claimer to have the rights based on the obligor and the third person's deeds.

但是法律为防止因债务人财产的不当减少而给债权人的债权带来损害，允许债权人对债务人和第三人的行为行使法律所规定的权利。

With the development of the capital market, grow quickly our nongovernment subrogation , debt conversion and hidden equity transaction.

随着资本市场的发展和确立，我国民间债权与债务的移转以及地下的产权交易发展很快，对资本市场的形成和发展起到了一定的推动作用，这是市场经济高度发展的客观要求和必然结果。

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。

New debt reorganisation standard standardizes debt reorganisation action of enterprise.avoid enterprise manipulating earnings and window-dressing accounting statement while reorganising.

方式。债权人和债务人的会计处理等方面都有较大的变化。新的债务重组准则极大的规范了企业的债务重组行为。

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。