负债的

SOEs in China overly lays particular stress on bank credit, the debt between SOE and state-owned bank occupys absolute status, and the scale of "chain debts" between enterprises are quite huge too, but enterprise's bond -financing of financial market can be ignored.

国有企业的过度负债，是国有股权治理"缺位"与债权治理失效的综合作用下"内部人控制"的结果，它不仅造成大量的无效投资、社会信用环境的恶化和国家财政收入的流失，而且出现国民经济的"三维债危机"。

" Let us mix this thickened Boeotian air with the dark voluptuousness of the Etruscans; such as a reality would then extort from us a world of myths in which Uranus, Kronos and Zeus and the struggles of the Titans would seem like a relief; in this brooding atmosphere, combat is salvation and deliverance, the cruelty of the victory is the pinnacle of life's jubilation...."

具言为在 Hesiod 文字的沉闷空气中，诸神的战争似乎是一种救赎。这样的文化氛围下，现实生活中的战争似乎也是一种救赎，在胜利当中饱尝的血腥成了生命喜悦的最高点。一个暴露在战争和残忍下的世界让人感到对存在的厌恶，已至觉得存在是一种惩罚，存在等于负债。

The breakdown is divided into 35% of credit performance, 30% of indebtedness stage, 15% of used time, 15% of available type and 5% of pursuit appraisal.

分项分为35 ％的信用表现，有30 ％的负债阶段， 15 ％的使用时间， 15 ％的可用的类型和5 ％的追求的评价。

When we couple this with the fact that between 2000 and 2007 U.S. households nearly doubled their outstanding debt to $13.8 trillion—an unprecedented amount in both nominal terms and as a ratio of liabilities to disposable income (138 percent), you can appreciate the force of consumer marketing to change a culture.

4％，2006年则降至-1％。负储蓄率再加上这样的事实：2000年和2007年之间美国家庭增加了近一倍的未偿还债务，这个金额为13.8万亿美元——，一个前所未有的金额，无论是从单纯的数字层面或是负债与可支配收入的比例（138%），您可以欣赏到消费市场营销能改变一个文化的力量。

After deeply analysis of the exterminating of different obligation duty produced the different economic benefits change, the conclusion is brought forward in this article, which the accounting liabilities definition is the nonce duty of the economic benefits.

在深入剖析不同的债务义务的消灭过程中所产生的不同的经济利益的变动之后，得到负债是反映经济利益的现时义务的结论。

U.S. secondary mortgage loan is one of the many financial product innovation, mainly referring to financial institutions for credit scores below 620 points, proof of income loss, a heavier debt provided by the housing loans, in the past few years because of help to solve more More than the housing market has been sought after, but today, it has become a world-class crisis in the fuse, causing the impact on global financial markets and investors panic.

次级抵押贷款是美国众多金融创新产品之一，主要指金融机构为信用分数低于620分、收入证明缺失、负债较重的人提供的住房贷款，在过去几年里因为有助于解决更多人的住房问题而受到市场追捧，然而今天，它却成为一场世界级危机的导火索，造成全球金融市场的振荡和投资者的恐慌。

How can an accurate analysis of the data on various types of financial statements, the data to fully play its due role in it, I think, just from the simple to analyze the current ratio and quick ratio is not enough, but should be current assets and current liabilities in the specific analysis of their composition, they can clearly understand the specific content of these two indicators, complemented by other analysis of other indicators, combined, can a comprehensive analysis of enterprise short-term solvency.

如何才能准确分析各类财务报表上的数据，使数据充分发挥出其应有的作用呢，笔者认为，仅从简单的流动比率和速动比率来分析是远远不够的，而应该从流动资产和流动负债中具体分析其组成成分，才能更清晰的理解这两个指标的具体内容，另辅以其他分析指标，结合起来，才能综合分析企业短期偿债能力。

2If the call option is an out-of-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the sum of total fair value of the transferred financial asset and the fair value of the put option less the time value of the call option.

该看涨期权是价外期权的，应当按照所转移金融资产的公允价值总额和看跌期权的公允价值之和，扣除看涨期权的时间价值后的金额，计量继续涉入形成的负债。

1If the call option is an in-the-money option or at-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual amount of the sum of option exercise price and the fair value of the put option less the time value of the call option; and

该看涨期权是价内或平价期权的，应当按照看涨期权的行权价格和看跌期权的公允价值之和，扣除看涨期权的时间价值后的金额，计量继续涉入形成的负债。

The big gains followed a brutal bear market that hit hardest those companies with the shakiest balance sheets, heavy debt loads and high fixed costs.

股市的大幅上涨是在一场严重的熊市之后出现的，熊市中受到打击最重的是资产负债表状况最差、负债严重、固定成本很高的那些公司。

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。