债权债务

In the case of applying for declaration of bankruptcy of a debtor by a debtee, the debtee shall provide proof relevant to the amount and character of the creditors and the proof that the debtor being incapable to repay the due debt.

债权人申请宣告债务人破产的，应当提供关于债权数额、性质以及债务人不能清偿到期债务的证据。

Any deduction of debt provided to debtor by debtee for the purpose of encouraging debtor to repay the debt in prescribed time shall be deemed as cash discount; where a cash discount is involved in the sales of merchandise, the revenues thereof shall berecognized in accordance with the amount prior to the deduction of cash discount and the cash discount shall be deducted as financial fees when actually taking place.

债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除属于现金折扣，销售商品涉及现金折扣的，应当按扣除现金折扣前的金额确定销售商品收入金额，现金折扣在实际发生时作为财务费用扣除。

Writ of garnishment - An order of the court whereby property, money, or credits in the possession of another person may be seized and applied to pay a debtor's debt.

扣押债权通知：由法院做出的，查封另一方当事人持有的财产，金钱或者银行帐户并且用于支付债务人债务的令。

Both companies are likely to face high hurdles as the restructuring targets laid out in the $17.5 billion (11.6 billion pounds) federal rescue package for the carmakers include massive cuts in labor costs, a two-thirds reduction in debt that involves convincing creditors to swap debt for equity and possible shareholder losses.

两个公司在联组在联邦116英镑的救市计划之下，面对着重新设定目标的困境。这些包括大幅削减按劳动力成本。减少三分之二的债务，这些包括可以互换股权的信用债权及可能的股东损失

The thesis analyzes not only some items of banks of enemies, including assets, liabilities and inventory, but also the liquidating of credits and liabilities formed by deposits, loans, remittance and discounts.

梳理了被接收敌伪银行的资产、负债、库存等项目的情况和存放款、汇款、贴现等债权、债务科目的清理情形。

Hypothec is the security interest that the creditor possesses on the property offered by the mortgager, which could be carried out when the debtor wouldn't discharge his debt.

内容摘要：抵押权乃债权人享有的对抵押人用以担保债权实现的财产，在债务人不履行到期债务之时得以优先受偿的担保物权。

Where the debt transferred, the concerned right of mortgage is transferred simultaneously, unless otherwise provided by law or agreed by parties. According to the word, the mortgagee and the mortgagor may agree that the mortgage of ship is not transferred with transferred prime debt. But they cannot agree that the right of mortgager is apart from the prime debt to transfer or become the right of mortgage for other debt. Where the debtor' performance ability and credit is better, as well as the debtor and the mortgagor are the same or have affiliated relation, it is possible that the right of mortgage is not transferred with transferred prime debt.

船舶抵押权人可以和抵押人约定除了"债务人不履行到期债务"以外的实现抵押权的情形，如约定当债务人有其他的违约行为或经营不善将影响到债务人的履约能力时、显著的船舶市场行情下降将影响船舶抵押权实现的额度、显著的船况下降将使船舶出现优先权和船舶留置权的可能性增加等情形出现时，船舶抵押权人可以实现债权。

Article 94 Where during the term of the pledge, with the pledgor's consent, the pledgee pledges for a third party with the pledged property in his possession to secure his own debt, such pledge shall not exceed the scope of obligation secured by the original pledge, and the exceeding portion, if any, shall not be paid with priority.

第九十四条质权人在质权存续期间，为担保自己的债务，经出质人同意，以其所占有的质物为第三人设定质权的，应当在原质权所担保的债权范围之内，超过的部分不具有优先受偿的效力。

In England, the pound sterling debts of foreigners are canceled against their sterling credits.

在英国，外国人的英镑债权则和他们的英镑债务冲销。

New standard revised has great changes on the definition and way of debt reorganisation, and accounting treatment of creditor and debtor.

订，修订后的新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。

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。