查询词典 saddled with debt

To sum up, the financial function of the public debt has widened the function of the public debt policy. The seigniorage function of public debt and the special function of public debt market in providing liquidity make public debt policy become more independent. Therefore, if public debt policy is to play a sufficient role in the macroeconomic management, it is essential to set up a developed and perfect public debt market.

总之，国债金融职能拓宽了国债政策的作用范围，国债的铸币税功能和国债市场在维护市场流动性方面的特殊作用，使国债政策具有较强的独立性，而建立一个发达和完善的国债市场是充分发挥国债政策宏观调控作用的必要条件。

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。

Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.

第十二条修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。

Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses.

第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。

Where the debt transferred, the concerned right of mortgage is transferred simultaneously, unless otherwise provided by law or agreed by parties. According to the word, the mortgagee and the mortgagor may agree that the mortgage of ship is not transferred with transferred prime debt. But they cannot agree that the right of mortgager is apart from the prime debt to transfer or become the right of mortgage for other debt. Where the debtor' performance ability and credit is better, as well as the debtor and the mortgagor are the same or have affiliated relation, it is possible that the right of mortgage is not transferred with transferred prime debt.

船舶抵押权人可以和抵押人约定除了"债务人不履行到期债务"以外的实现抵押权的情形，如约定当债务人有其他的违约行为或经营不善将影响到债务人的履约能力时、显著的船舶市场行情下降将影响船舶抵押权实现的额度、显著的船况下降将使船舶出现优先权和船舶留置权的可能性增加等情形出现时，船舶抵押权人可以实现债权。

The main reason for the debtors' co-operations is: the debt-collectors normally "catch the ball before the bound" to implement their commitment actions to punish, and because of the lack of information about possible punishments the debt-collectors would carry out, the high expected cost of collecting and examining information, the uncertainty of the type of debt-collectors as well as the great probability of pugnacity on the part of debt-collectors by nature, the punishment commitment of debt-collectors would become more credible, the expected cost of debtors' breach of contracts would increase correspondingly, and as a result, the debtors have to choose cooperation passively.

债务人合作的主要原因是：收债人"先下手为强"实施威慑的承诺行动，而因债务人对收债人可能采取的惩罚措施缺乏充分信息，信息搜索和检验成本太高，收债人类型不确定，且天性好斗的概率偏大等因素，导致收债人惩罚的可置信度进一步提高，债务人违约的预期成本较高，从而被动选择合作。

Based on the year of Electric Power Industry 2005-2008 data sample empirical study found that: China's electric power companies of investment spending and asset liability ratio, long and short term debt ratio, the proportion of bank loans, commercial credit ratio and the ratio of long and short term borrowings were significantly negative correlation, that debt can play a listed company of China Power Investment spending restraints of debt and debt maturity structure and the different types of debt structure binding effects were not significantly difference

本文通过对我国电力上市公司2005-2008年度数据样本的实证研究发现：我国电力上市公司的投资支出与资产负债率、长短期负债比例、银行借款比例、商业信用比例以及长短期借款比例均存在显著的负相关性，证明负债可以发挥对我国电力上市公司投资支出的债务约束作用，并且负债的不同期限结构和类型结构的债务约束效果没有显著的差异性。

"It is trials of speed between two or more horses, and involves races among harnessed horses with different gaits, saddled thoroughbreds along a flat track, and saddled horses over an obstacle course."

它是对两匹或多匹马速度的检验，包括不同盛装舞步赛，有鞍纯种马赛场赛和障碍赛。

In the end, there is a brief conclusion . The conclusion of this passage mainly includes: The listed companies have obvious preference for stock right financing, and the financing order is stock right financing, the short-term debt, endogenous financing, the long-term debt, which differs from that of western countries; Financing structure is characterized by comparatively lower asset-liability rate, higher floating debt and lower long-term debt; The governance structure is irrational, and the shareholders" meeting perform practically no function. In the meanwhile, board of director structure is unreasonable, which is highly coincident with the manager layer. Board of supervisors" independent character is poor, while manager layer is lacking in restraints and supervision; The interdynamic

本文的结论：上市公司有明显的股权融资偏好，融资顺序为股权融资、短期负债、内源融资、长期负债，这与西方国家上市公司的融资顺序不同；融资结构具有资产负债率相对较低，流动负债偏高、长期负债偏低的特征；治理结构不合理，股东大会形同虚设、董事会结构不合理、董事会与经理层高度重合、监事会独立性不强、经理层缺乏约束与监督；治理结构与融资策略选择的互动关系不强；独立董事比例与资产负债率正相关，工业、公用事业与资产负债率负相关，商业与流动负债率正相关，第一大股东持股比例与流动负债率负相关，第一大股东持股比例与长期负债率正相关，执行董事比例、工业、商业与长期负债率负相关。

Based on the construction of international financial centre, we have pushed forward the explorations in the integration of cultural industries with financial services.

2010年及整个"十二五"期间，上海文化产业面临更有利的发展时机、更坚实的发展基础和更完善的发展环境。

The koala is an animal with a large bag in its body.

树袋熊用它的身体的一个大的袋子是一只动物。