负债的

Article 21 If an enterprise fails to satisfy the conditions to stop the recognition for transferred financial asset due to it sells a put option and purchases a call option (namely up-and-down options) and it measures the financial asset according to its fair value, it shall, on the date of transfer, still recognize the transferred financial asset according to its fair value.

第二十一条企业因卖出一项看跌期权和购入一项看涨期权使所转移金融资产不满足终止确认条件，且按照公允价值计量该金融资产的，应当在转移日仍按照公允价值确认所转移金融资产；同时，按照下列规定计量继续涉入形成的负债

The quick ratio reflects the relationship of quick assets to current liabilities, it can tell analysts the ability of immediate debt paying.

速动比率反映了速动资产与流动负债之间的关系，它能告诉分析者公司的即期偿债能力。

Equals quick assets (cash, marketable securities, and net receivables) devided by current liabilities.

是指以流动资产减去存货除以流动负债得出的比率，也称为速动比率，是衡量企业支付能力的一项重要指标。

His once quixotic efforts to produce films that were "close to his heart" cost him millions and put him in debt.

他曾因他不实际的投资制作电影花掉了数以百万计的钱并使他负债。

For example, deposits are liabilities of banks or other institutions, are generally repayable on demand or in the fairly near future, and usually bear interest.

例如， 存款对银行和其他机构而言是一笔负债，大多是要随时偿还或在很短的时间内偿还的，并且通常要支付利息。

A company is financed 40 percent by risk-free debt.

一家公司40%的融资是通过无风险的负债。

The expansion of household sector balance sheets over recent years has led to an increase in the riskiness of banks' mortgage portfolios.

家庭部门资产和负债规模在最近几年中的扩展已经使银行按揭资产的风险度上升。

If speculators on the futures markets get carried away, pushing prices so high that refineries run at a loss, they will simply shut down, causing the price to fall again.

如果期货市场的投机商被冲昏了头，将价格抬到了炼油厂要负债经营的地步，这些工厂只须一关门，油价就会回落。

One of the best ways to ensure you do not run into debt i***y keeping an eye on your total wage budget.

控制工资预算在董事会的要求之内，即可以保证你不会有较高的负债也可以让董事会对你更加满意

But on the debit side, as you leave office, the nation is saddled with a$2.6 trillion debt, an enormous deficit, caused perhaps by the tripling of military spending and tax cut.

可是在负债方面，阁下离任时，国家负担了二兆六千亿的债务。这是一笔可观的赤字，可能系由军费增加三倍和减税所致。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。