负债的

Consolidation means the combination of two or more constituent companies into a new consolidated company and the vesting of the undertaking, property and liabilities of the constituent companies in the consolidated company.

整合指两家或以上的成员公司结合成为一家新的整合公司，而各成员公司的业务、财产和负债皆归属该整合公司。

Merger means the merging of two or more constituent companies into a sole remaining constituent company and the vesting of the assets and liabilities of the constituent companies in the surviving company.

合并指两家或以上的成员公司进行合并，成为唯一余下的成员公司，而各成员公司的资产和负债皆归属该留存公司。

A contingent liability may be regarded as a possible liability, which may develop into a full-fledged liability or may be eliminated entirely by a future event.

或有负债被看作是一种可能发生的债务，它可能成为一种必须支付的债务，也可能由于未来经济业务的发生而安全消除。

In such cases the cost should be treated as a capital purchase see (2 below,not as a current expense see (1 below. We see the difference in effect on the balance sheet:(1) e.g. Expense of ￡1,000

在这种情况下，购置成本可以看着成支付资本的购买(见以下2)，不作为当期费用(见以下1)，我们在资产负债表里看出实际的不同：(1)即，1，000英镑的费用

This paper suggests that moderate size of divi dends payment is what on condition that the target debt/equity ratio is unchanged,can satisfy the demands of corporation's investment...

文章认为适度股利支付水平应是：在目标的负债/资本比率条件下，满足公司盈利性投资需求而能达到融资成本最低、股权结构稳定，进而实现公司价值较大幅度提高的可操作性的水平。

A lot of the provincial Chinese governments are active in Africa and they basically just want to grab the minerals and go, says Richard Dowden, director of the Royal Africa Society.

但过去10年间，富裕捐赠国对负债累累的贫穷国家进行的债务减免计划中，被免除的大部分非洲国家主权债务，都是无法偿付的出口信贷。

This process indicates that the bigger the government deficit is, the more debt the government have, then the higher the level of the prices will rise, it is easer to cause to the inflation.

这个过程表明，政府的赤字越大，政府的负债越多，那么价格水平的上升空间也就越大，也就越容易导致通货膨胀。

Article 8Where an executory contract turns to be a loss contract, the obligation generated from the loss contract which meets the provisions of Article 4 of these Standards shall be recognized as an estimated debts.

第八条待执行合同变成亏损合同的，该亏损合同产生的义务满足本准则第四条规定的，应当确认为预计负债。

Little wonder then that debt per head in Harrisburg is $9,522: three times what it is in Philadelphia, the next-highest in the state.

毫无疑问哈里斯堡平均每人的债务是9522美金，是费城的三倍，是该州负债第二高的城市。

While they continue individually to gather the crumbs that fall from the table of the United States, idleness, improvidence, and indebtedness will be the rule, and industry, thrift, and freedom from debt the exception.

在他们继续单独地检验合众国桌上掉下的面包屑的时候，游手好闲、浪费、负债将成为司空见惯，而勤劳、节俭和不欠债的现象将成为凤毛麟角。

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。