短期债务

Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for

第三十六条流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。

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。

At present, the enterprise annuity investments are based mainly on the "pension fund management business on a trial basis", investment bank demand deposits, the central Bank notes, bonds buy-back short-term liquidity, and other products and the ratio of money market funds, funds of not less than 20% of net assets; investment bank time deposits, deposit agreements, bonds, Jinrong Zhai, corporate debt, and other fixed-income products and Debt conversion, the ratio of bond funds, the fund does not exceed 50% of net assets.

目前，企业年金投资的依据是"养老基金管理业务，主要是试行"，投资银行活期存款，央行票据，债券回购的短期流动资金，以及其他产品和货币市场基金的比例，不低于净资产的20％资金，投资银行定期存款，协议存款，债券，锦荣翟，公司债务，以及其他固定收益产品和债务转换，债券基金的比例，不超过基金资产净值的50％。

The purpose of the syndicated loan is usually to finance a major decelopment,a project,a temporary imbalance of payments,a major capital investment program,a project cost over-run,acquisition of a company,short-term to long-term debt conversion,or rationalization of a company,short-term to long-term debt conversion,or rationalization of a its schedule of long-term debt repayments.

银团贷款是为了资助重大decelopment通常，一个项目一个临时收支失衡，主要资本投资计划，工程费用超出预算，因此，收购公司，短期与长期债务转换或合理化，公司的短期与长期债务转换，还是一种合理化其原定长期偿付能力。

Sit down with a piece of paper and make a list of your five short term goals along with a list of all of your debts; you should already have these ready to go.

坐下来，拿出一张纸，列出你的五个短期目标，同时列出你的全部债务。你应该准备好带着这些债务一起出发。

Especially serious is that of a "grass baskets" in conjunction with the fate of a number of "grass basket", so he caused a chain reaction, a large number of enterprises can not repay short-term debt as a result of the collapse into bankruptcy and the state.

尤其严重的是，一个&草筐&的命运联着若干个&草筐&，于是就造成了连锁反应，大量企业由于不能偿还短期债务而陷入倒闭破产的境地。

But the most astounding developments were in America and Britain. The Fed doubled the amount of money available to banks on a short-term basis to $900 billion and announced that it would buy unsecured commercial paper directly from corporate borrowers. More surprisingly, Gordon Brown's government, hitherto the ditherer par excellence, produced the first systemic plan for dealing with the crisis, not just providing capital and short-term loans to banks but also offering to guarantee new debt for up to three years.

不过最令人震惊的进展发生在英美两国：联储将银行可支配的短期资金加倍到9000亿美元，并宣布将直接从企业手中买下为担保商业本票；布朗政府迄今为止在救援方面表现得格外犹豫，但也出乎意料的首次宣布了应对危机的系统性计划，该计划不仅包括向银行提供资本和短期贷款，同时还向三年期以内的新债务提供担保。

But the commercial bank's lendings alsoneed to be protected. How can we get a balance between the commercial banks and the debtors? Shortly, we can chooseexemption、debt postponed or compulsory ution, but the personal bankruptcy and catastrophe insurance are importantin the long run.

短期看，可以通过比较债务豁免、债务延期、强制执行等策略的优劣来选择最为实用的措施，政府应当明确其能与不能的边界；长期看，需要个人破产、巨灾保险等制度的建立与完善。

If quick-moving ratio High shows that the enterprises have sufficient capacity to repay short-term debt.It also stated that enterprises can be more profitable cash and accounts receivable, business would lose revenue opportunities.

如果速动比率偏高，说明企业有足够的能力偿还短期债务，同时也表示企业有较多的不能盈利的现款和应收账款，企业就失去了收益的机会。

In 1998, the government guaranteed almost the same rate of return through short-term debt obligations.

在1998年，政府以短期债务责任作保，保证了几乎同样的回报水平。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。