负债的

This means with respect to computer accounting that we require evidence that the data collected by accountants with computer programs represent really and truly the economic conditions or and their effects in terms of asset, liability, and owners' equity values.

这意味著面对电脑化的会计作业时，我们需要会计师使用电脑程式搜集而得的资料作为证据，这些资料要能够表示出真实的、诚实的经济条件，而且也要能代表资产、负债和业主权益的价值。

Along with our country capital market opening time closing, the domestic financing institutions of foreign capital extend quickly the business in China. Under the influence of positive interest difference between foreign currency with RMB and revaluing of RMB anticipatively, the domestic financing institutions increases the foreign currency debt and reduce the RMB loan, and the import and export scale increases significantly at the same time. These insult from significant increase of short-term foreign loan remains and discharge.

随着我国资本市场开放时间的临近，境内外资金融机构在华业务迅速扩张，受到本外币正利差和人民币升值预期的影响，境内机构纷纷增加外币负债，减少人民币贷款，同时进出口规模大幅增长，导致短期外债余额和流量大幅上升，且政府在外债管理过程中管理体制和方法的不完善，导致我国外债存在较大的潜在风险，这些变化也导致了外债规模管理难度的增加。

A property developer friend of mine has gone from a Belgravia town house and Home Counties estate to rented accommodation in Tooting, South London, thanks to the property slump and too much leverage - with wife and son in tow.

我的一位地产开发商朋友曾拥有贝尔格拉维亚区的的高档别墅及伦敦周边的地产，现在则拖妻带子地搬到了伦敦南部图庭的出租房内，原因是地产业暴跌和负债过高。

Then the thesis chooses a unit-linked insurance contract to do demonstration study, and gets the result and the distribution of the present value of contingent liability of the GMDB, then analyzes the factors which may have influences on the result.

在此收益率模型之下，针对我国市场上现有的投资连接保险保单进行实证分析，得到了最低死亡保证给付的或有负债现值的模拟结果，最后对这个结果的影响因素进行了详细的分析。

This paper is devoted to analyzing demonstratively, if the capital structure of a company does impact on its value, and 'verify foreign classic theories, and check the appropriateness in China of the theory: The debt-equity ratio which has impact on company's performance is ranged between 0.23'-~0.45',which is backed by the majority of scholars.

本文正是致力于通过实证分析，发现样本公司的资本结构是否影响企业价值，检验国外经典理论和大多数学者所支持的"能够对企业绩效产生影响的负债水平变动范围介于0.23～0.45之间"的结论在中国的适用性。

In principle it does make sense to set total national liabilities off against total national assets, but there is an important difference that makes "off-setting" these amounts unwise: the repatriation of earnings is out of the UK government's control.

原则上说，用国家总资产来抵消总负债是可行的，但是这其中有个重要的区别，使得这种&抵消&很不明智：利润的回收并不受英国政府的控制。

Generally believed that the quick-moving ratio 1:1 is considered reasonable.It shows that enterprises are one yuan per dollar of current liabilities liquid assets (that is, cash or near cash assets) do guarantee.

一般认为，1：1的速动比率被认为是合理的，它说明企业每1元流动负债有1元的速动资产（即有现款或近似现款的资产）做保证。

On March 31, 2009, GM reported consolidated debt of $54.4 billion, along with additional liabilities, including an estimated $20 billion obligation to the UAW Voluntary Employee Beneficiary Association fund.

在2009年3月31日，通用汽车公司合并的债务五百四十四点零零零亿美元，随着更多的负债，包括估计二百万点零万美元义务自愿的UAW的员工受益人协会基金。

Thus it can be seen is the enterprise carries on the debt management risk management to the enterprise debt redemption ability analysis the key link, is robustness which the enterprise economic efficiency grows continually guaranteed, enterprise whether there is specie payment ability and debt redemption ability are the enterprise whether healthy development keys.

由此可见对企业偿债能力的分析是企业进行负债经营风险管理的关键环节，是企业经济效益持续增长的稳健性保证，企业有无现金支付能力和偿债能力是企业能否健康发展的关键。

If you consider the examples of famous stars like Enrique Iglesias and Antonio Banderas, they have used their accents when they speak English as an asset not a liability!

如果你考虑的例子，著名的星级一样，恩里克伊格莱西亚斯和安东尼奥班德拉斯，他们用自己的口音时，他们说流利的英语，作为一种资产而不是负债！

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。