资产

Chapter IV analyses the current stage of Chinese asset securitization, points out the disadvantages of the current system, the future development and looking forward to the future of China's asset securitization.

第四章对中国资产证券化目前所处的阶段进行了分析，指出了现阶段制度不足及将来的发展建议，同时对中国资产证券化未来发展进行了展望。

Cash is listed first in the balance sheet, because it is the most liquid of all current assets.

在所有的资产中，现金最具有流动性，因此，它作为流动资产的第一项列示于资产负债表上。

Total assets of 11,000 million yuan, of which: fixed assets of 8000 million yuan, current assets 3,000 million.

总资产达11000余万元，其中：固定资产8000余万元、流动资产3000余万元。

How can we distinguish between assets and expenses particularly in the case of expenditure related to non current assets?

我们怎么区分资产和费用，尤其是某些费用与非流动资产关于联时？

Current liabilities are expected to be paid within a year of the date of the balance sheet.

流动负债是需要在资产负债表日之前的一年内流动负债是需要在资产负债表日之前的一年内需要偿还的债务。

Current assets and current liabilities are reported separately from non-current assets and liabilities.

流动资产和流动负债是与非本期资产和债务分开报告的。

Have legs because of the financial rot in the US system and the debilitation of the Federal Reserve balance sheet that occurs as junk is bought for cash and treasuries with no equal or even near equal value .

从这些方面的美元的走强缺少一条腿，是因为美元系统中的金融衰败并且美联储资产平衡表的衰弱，美元纸币和资产的买入这就像买了垃圾因为它没有等效的价值。

Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.

第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。

Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.

第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。

Jim Rogers, who earned his stripes predicting the commodities rally of 1999, added to the frenzy by telling investors he planned to decant his dollar assets into the renminbi.

因1999年准确预测大宗商品价格上扬而声名大噪的吉姆·罗杰斯，也加入到狂喜的队伍中来，他告诉投资者，他计划将手中的美元资产全部转换为人民币资产。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。