债务短期的

C. the amount of a short-term investment acquired in the form of non-cash assets from a debtor for settlement of a debt or investment received by swapping the creditor's claim should be determined according to the book value of the debt, plus any corresponding tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的短期投资，或以应收债权换入的短期投资，按应收债权的账面价值加上应支付的相关税费，作为短期投资成本。

The purpose of the syndicated loan is usually to finance a major decelopment,a project,a temporary imbalance of payments,a major capital investment program,a project cost over-run,acquisition of a company,short-term to long-term debt conversion,or rationalization of a company,short-term to long-term debt conversion,or rationalization of a its schedule of long-term debt repayments.

银团贷款是为了资助重大decelopment通常，一个项目一个临时收支失衡，主要资本投资计划，工程费用超出预算，因此，收购公司，短期与长期债务转换或合理化，公司的短期与长期债务转换，还是一种合理化其原定长期偿付能力。

Our study leads to the following findings: First, if we take short-term debt into consideration and eliminate the IPO effect, the equity financing preference no longer exists: second, financial deficits play a more important role than traditional firm characteristics in debt ratio adjustment process, which implies that the pecking order theory can account for corporate financing behaviors to some extent: third, equity market conditions and government regulatory policies have some effect on the composition of firm external finance.

基于对中国上市公司股本融资偏好问题的重新审视，我们发现：如果将短期债务考虑在内并剔除首次公开募股的影响，股本融资偏好就不复存在；(2)在企业债务比率的调整过程中，融资缺口所起的作用超过了传统的企业特征因素，这意味着顺序偏好理论能在一定程度上解释企业的融资行为；(3)股票市场状况和政府管制政策会对企业外部融资的构成产生一定的影响。

The loss of long-term benefit to the US may exceed the short-term benefit from inflating away some debts.

美国的长期损失要超过它在短期内转嫁债务获得的利益。

Money market deals with short term debt and capital market deals with long term debt and preference and equity shares.

货币市场交易的短期债务和资本市场交易与长期债务和偏好和股票。

Sit down with a piece of paper and make a list of your five short term goals along with a list of all of your debts; you should already have these ready to go.

坐下来，拿出一张纸，列出你的五个短期目标，同时列出你的全部债务。你应该准备好带着这些债务一起出发。

Whether the enterprise can repay the short-term debt depends on that how much short-term debt existing and how much current liabilities cashable to repay the debts.

企业能否偿还短期债务，要看有多少短期债务，以及有多少可变现偿债的流动资产。

The shorter duration and greater optionality require insurers to undertake more short-term trading and hedging of market risks, or to hold greater capital to address periodic investment underperformance.21 This shift in balance sheet and risk profile is particularly relevant to the current debate surrounding financial accounting and reporting standards.

期限的缩短和增大选择性都要求保险商们对各种市场风险进行更短期的交易和投资活动，或者拥有更多的资本，去解决周期性发生的投资状况不良问题。资产债务表和风险形象方面的转变，与当前围绕着财务会计和报表制度所进行的辩论有着特别的关联。

But the commercial bank's lendings alsoneed to be protected. How can we get a balance between the commercial banks and the debtors? Shortly, we can chooseexemption、debt postponed or compulsory ution, but the personal bankruptcy and catastrophe insurance are importantin the long run.

短期看，可以通过比较债务豁免、债务延期、强制执行等策略的优劣来选择最为实用的措施，政府应当明确其能与不能的边界；长期看，需要个人破产、巨灾保险等制度的建立与完善。

Ireland's offerings this year had coupons of just over 4%, a high charge for such short-dated debt.

今年爱尔兰发行的国债票息是4%多一点，对于这样短期的债务来说成本很高。

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。