债务

The Implicit Pension Debt is calculated by terminate hypothesis method: assumed that the "pay-as-you-go" pension system terminated immediately, computing all annuitant and employees pension rights, but not take account of the possible new obligation or income from pay or interest in the future, and then an actuarial model of Implicit Pension Debt is constructed.

本文采用了终止假定法计算养老金隐性债务：假定现收现付制度立即终止，计算所有养老金领取者和职工在原制度下积累起来的养老金权益数量，而不考虑可能的新债务或者来自未来的缴费或利息收入。

If interests in obligations of the assignor are assigned, the assignor is totally or partially absolved from further performance.

如果转让人转让债务权益，就意味着转让人完全或部分地解除了债务。

Debt. Not all debt is bad, of course.

债务。当然了，并非所有的债务都是不好的。

Here's my manifesto on why debt is bad and what you need to do about it.

以下是我将阐述债务之所以可恶的原因以及针对债务你需要做些什么。

Along with bad debt, there is good debt.

与不良债务相对的，还有优质债务。

People in debt should always keep in mind this option of debt and bill consolidation.

人们在债务应该时刻牢记这一选择的债务和巩固法案。

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。

Following titman and wessels(1988), we do not use market to book to proxy for growth since it can be highly correlated with leverage when the latter variable is defined as the ratio of the book value of debt to the sum of the book value of debt and the market value of equity.

顺着titman 和wessels(1988)的思路，我们并不使用"市场账面比"来表示成长，是因为当"账面变量"被定义为债务的账面价值比上债务的账面值与净产值的市面值的比率时，"市场账面比"就很可能和杠杆作用相关联。

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。

He is the most remarkable man that I have ever known.

他是我知道的人中最值得注意的人。

Increased appearance of lymphocele was noticed in patients with diabetic nephropathy, congenital malformations of the urinary tract, and inflammatory diseases, including glomerulopathy and extraglomerular ones, after high-voltage radiotherapy and after removal of the renal graft.

经过高压放射疗法和切除移植肾后，在糖尿病肾病患者、泌尿系统先天性畸形患者和炎症患者身上发现淋巴囊肿有所增加，包括肾小球病和球外疾病等。