负债的

We hold the idea that the value of enterprise comprises material capital, financial capital and invisible assets.

我们认为企业的价值是由企业的物质资本、金融资本和无形资产组成，企业的物质资本与金融资本就是企业的账面价值，也就是权益与负债之和，而企业的真实价值与账面价值之差就是以智慧资本和社会资本为主的无形资产的价值，这一部分内容在以前的资本结构研究中是不被重视的。

Along with budget accountancy the variety of the environment, current accountancy of the government check foundation to exist the demand that can't adapt a public finance system reform, didn't reflect governmental funds sport completely, and current public finance budget the management and reform don't went with in response to;Can't reflect governmental financial standing completely from the angle of finance, in the aspects of guarding against a public finance liabilities risk the existence serious blemish, can't body now governmental"recessiveness obligation";Can't provide more government accountancy's informations toward the public and the direct section;Disadvantage in research with international usual practice comparison, indirectly cause government's efficiency lowly wait many problems.

随着预算会计环境的变化，现行政府会计的核算基础存在着不能适应财政体制改革的需要，没有全面反映政府的资金运动，与当前的财政预算管理和改革不相适应；不能从财务的角度全面反映政府的财务状况，在防范财政负债风险方面存在严重的缺陷，无法体现政府的"隐性债务"；不能向公众和监督部门提供更多的政府会计信息；不利于与国际惯例比较研究，间接导致政府效率低下等诸多问题。

It uses the subjective game model to analyze the Chinese finance institution reform from government appropriation to bank lending, and uses the moral hazard model to analyze the non-stock-market state-owned enterprises manager skulduggery behavior for obtaining the bank loan. At last, the paper uses the reputation effects model to analyze the 'prisoner dilemma' problem because SOE high-debt made the bank reduction loan.

通过建立主观博弈模型分析了在我国融资体制从财政拨款融资到银行贷款融资的变革过程中的非上市国有企业高负债型资本结构的历史成因；对当前市场信用缺失的现实原因，通过建立不完全信息博弈的道德风险模型分析了非上市国有企业的经理人员为了获取国有银行的贷款采取谎报利润、贿赂等道德风险行为；以及建立声誉效应模型分析由于非上市国有企业的信誉缺失，造成银行"惜贷"现象的囚徒困境问题。

Since the satisfaction of Christ is infinite, it constitutes an inexhaustible fund which is more than sufficient to cover the indebtedness contracted by sin, Besides, there are the satisfactory works of the Blessed Virgin Mary undiminished by any penalty due to sin, and the virtues, penances, and sufferings of the saints vastly exceeding any temporal punishment which these servants of God might have incurred.

自从满意的基督是无限的，它构成了取之不尽，用之不竭的基金，这是绰绰有余，以支付负债收缩单，此外，有满意的作品之圣母玛利亚不受减损的任何刑罚，由于单仲偕，和美德， penances与痛苦的圣人大大超过任何颞处罚这些公务员的上帝可能招致的。

The user cares the price most, for occupational market share, hit price war unavoidable greatly, beg only short-term inside the can consider whole industry far from long-term development of quick profit, how to reduce cost to become them the object; of first consideration develops for a long time to beg, be obliged big burn money, exert all over small service of value of lax number do one's best is good, however this kind also is most dangerous, have a bit inadvertent, cross much gloomier ending in order to be in debt, bright net is; still has a real case a kind, because do not superintend what reach the designated position and be closed to stop by telecommunication, be like violet cropland network.

价格是用户最为关心的，为了占领市场份额，大打价格战在所难免，只求短期内快速赢利的根本不会考虑整个行业的长期发展，如何降低成本成了他们首要考虑的对象；为求长期发展的，只得大把烧钱，使出浑身懈数力求价低服务好，然而这类也是最为危险的，稍有不慎，便以负债过多惨淡收尾，明网便是个活生生的例子；还有一类，因为监管不到位而被电信关停的，如紫田网络。

Government intervention could manage to limit the credit decline to less than 10%, at the cost of more capital injections, further longer-term guarantees of liabilities, tolerance of higher leverage within socialized banks, and not a little credit "dirigisme," i.e., directing banks to lend.

政府干预可以设法限制信贷下滑小于10%，代价是更多的资本注入、代价是较长期限的负债保证、代价是更大的社会化银行杠杆作用的容忍、代价是不是一点点的国家干预的信贷，而是国家指导银行放贷。

The matters shall be indicated in the aforesaid announcement include the date when the people's court accepts the application for bankruptcy, the name of the enterprise, the capital and proverty status of the enterprise, the reasons and legal basis of the bankruptcy, the term, address and points of attention in the declaration of the creditor's right and nams of the members of bankruptcy organization as well as the address where it undertakes its business.

公告中应当载明确宣告企业破产的日期、破产企业的名称、破产企业的资产情况、基本负债情况、宣告债务人破产的理由和法律根据、告知债权人申请债权的期限、地点和逾期未报债权的法律后果、破产清算组成员的姓名、住所及地点等。

The currency and maturity composition of a firm's debt determines the susceptibility of its net equity and earnings to exchange rate changes.

为使货币附属公司的价值风险的翻译，这是标准的做法进行套期保值的净资产负债表风险，即净资产（总资产减去负债可能受到不利的汇率变化影响的子公司）。

Poorly led, bleeding cash, heavily indebted and saddled with ancient factories, stroppy unions and outdated products, Fiat had become synonymous with failure at every level.

差劲的管理，无节制的花费，大量的负债，蛮横的工会和过时的产品，菲亚特已成为各个层面失败的近义词。

Guide the thirty-third article: the commercial banks should be adopted, including the borrower's employing unit, the tax department, industry and commerce management departments as well as credit institutions, such as independent third-party investigation to examine the authenticity of applications for loans and the borrower's credit to understand themselves and their family's assets, liabilities, credit record and so on.

指南的第三十三条：商业银行应通过，其中包括借款人的用人单位，税务部门，工业和商业管理部门以及信贷机构，如独立的第三方进行调查，审查申请的真实性贷款和借款人的信用，了解自己和家人的资产，负债，信用记录等。

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。