查询词典 debt

Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.

第九条 以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。

Article 5 When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.

第五条 以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。

When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account.

如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。

If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.

修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。

In recent years, commerce is con, escape debt repudiate a debt, finance affairs builds a holiday to wait break one's promise break model behavior grows in intensity, make the central point that the society pays close attention to.

近年来，商业欺诈、逃债赖帐、财务造假等失信失范行为愈演愈烈，成为社会关注的焦点。

Our country's current revenue is fully capable of resolving college debt problem, committeeman Zhao's meaning is very clear: repay the debt for college, the goverment can afford it!

"我国目前的财力完全有能力解决高校的债务问题"，赵委员的意思很明显：替高校还债，政府"不差钱"！

By nature,it is not debt in itself,but possible debt with concealment and uncertainty.

从本质上讲，它本身并不是"债务"，而只是可能的债务，具有隐匿性和不确定性。

I know this first-hand, as uncontrolled spending led to debt for me, and contentedness led to me getting out of debt.

我从亲身经历中学到这些，因为无节制的花钱让我债务累累，而知足使我摆脱债务。

Since March 16,1998 security markets begin pursuing ST system, by the end of 2003, there are 178 special treated companies. Before these companies were special treated, 106 listed companies have offered debt guarantee for other companies. 43 companies of these 106 listed companies make the contingent liability become real debt because guaranteed companies default contracts.

从1998年3月16日起我国证券市场开始推行ST制度以来到2003年底，共有178家公司被ST，其中在被ST的前3年中，存在对外担保的上市公司有106家，在这106家上市公司中有43家公司由于被担保公司逾期未还担保贷款而使上市公司的或有负债成为实际负债。

In conclusion, Countervail Debt by Shares cannot solve all problems existed in China capital market, it is only a temporary means to solve major stockholder's debt.

但是不可否认，"以股抵债"减少了国有股，减少了非流通股，减少了流通股市场的压力，为将来解决全流通创造了良好的条件。

Continuously improve the production mechanism, to provide customers with better quality products and services.

不断的完善生产机制，给客户提供更优质的产品及服务。

B:Yes, he was the very prize-winner in the court tennis ten years ago?

是的，他是十年前的世界网球冠军。