债权债务

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

Fourth, money as a standard of deferred payments performs the function of establishing a future value or obligation in definitive terms.

第四，货币用来表现商品的未来价值，或明确债权债务关系，执行支付手段职能。

Fourth, money as a standard of deferred payments performs the functionof establishing a future value or obligation in definitive terms.

第四，货币用来表现商品的未来价值，或明确债权债务关系，执行支付手段职能。

The Interpretation also lists seven circumstances under which the defendants may be deemed to "cover up or conceal the source and nature of Illegal Gains through other means", which include:(1) aiding and abetting in the Transfer of Illegal Gains through pledge, rent, sale/purchase and investment;(2) aiding and abetting in the Transfer of Illegal Gains by way of commingling with the income of cash-intensive businesses including shops, hotels and entertainment venues;(3) aiding and abetting in converting Illegal Gains into "lawful" assets through fictitious transactions, debts and credits, guarantee and incomes;(4) aiding and abetting in converting Illegal Gains by way of purchasing sweepstake and lottery tickets;(5) aiding and abetting in converting Illegal Gains into gambling proceeds through gambling;(6) aiding and abetting in carrying, transporting or mailing Illegal Gains overseas; and (7) aiding and abetting in the Transfer of Illegal Gains through means other than those set out above.

解释》还列举了将被认定为〝以其他方法掩饰、隐瞒犯罪所得及其收益的来源和性质〞的七种洗钱情形，包括：（1）通过典当、租赁、买卖、投资等方式，协助转移、转换犯罪所得及其收益的；（2）通过与商场、饭店、娱乐场所等现金密集型场所的经营收入相混合的方式，协助转移、转换犯罪所得及其收益的；（3）通过虚构交易、虚设债权债务、虚假担保、虚报收入等方式，协助将犯罪所得及其收益转换为〝合法〞财物的；（4）通过买卖彩票、奖券等方式，协助转换犯罪所得及其收益的；（5）通过赌博方式，协助将犯罪所得及其收益转换为赌博收益的；（6）协助将犯罪所得及其收益携带、运输或者邮寄出入境的；（7）通过前述规定以外的方式协助转移、转换犯罪所得及其收益的。

Article 10 The draft, acquisition and transfer of a negotiable instrument shall follow the principle of authenticity and creditability and be treated as a real act of trading or debt payment.

第十条 票据的签发，取得和转让，应当遵循诚实信用的原则，具有真实的交易关系和债权债务关系。

The fundamentals that the course offered for include the following: consideration, bargain principle, remedier, offer and acceptance, quasi-contract and implied-in-fact contracts, bargain in good faith, the parol evidence rule, course of performance, assignment, interpretation and unconsionability, mistake, changed circumstances, third party beneficiaries, performance in good faith, the doctrine of substantial performance, espress conditions, breach and anticipatory speculation.

希藉英美法院案例解析与相关资料研读，培养学生思考契约问题与正确解决问题之方法，进而提升法学上思考、分析及判断能力，了解英美契约法体系及统一商法典第二章买卖法；本课程内容包括：契约自由原则、契约之成立、要约承诺之机制、准契约及事实上契约、约因、契约之履行、契约之解释及显失公平、违约及其救济、契约债权债务之转移、第三人利益契约、诚信原则、口头证据法则、实质履行法则、条件与期前拒绝等。

Article 26 The credit and debt of the securities firm will not change because of the revocation.

第二十六条证券公司的债权债务关系不因其被撤销而变化。

Except the foreword, the article is divided into three chapters:The first chapter is to make a systematical analysis on the institution of reorganization project, which can be further partitioned into three sections: the first section states the institution of reorganization, probes into the proposal of Project and principles of its institution, and claims that in order to attain a practical and enforceable project, the reorganization project should be set down mainly by reorganizer under the assistance of debtor; the second section explains the principles that should be complied with during the institution process, and deems honesty and rationality, thoroughness as the three most important principles; the third section set forth the content of reorganization project.

这一章共分三节：在公司重整计划的制定上，主张以重整人为主、有债务人予以协助来制定公司重整计划最为科学，这样制定的公司重整计划最切合实际，最易于执行。指出公司重整计划制定时应遵循公正合理、兼顾、效率三个原则。第三节讲述了公司重整计划的内容。公司重整计划草案应该包括以下四点核心内容：债权的分类方案；债权债务重整方案；重整企业的经营方案；重整计划的执行期限。

In order to every third party's right can be free from the infringement of the creditor's acclaiming for debt right occurring long time ago. Limitation of action must be designed to cut off the influence on the estimate of property credit, and maintain debt trust system.

为了保障任何第三人不至于因债权人突然行使产生于年代久远而处于休眠状态的权利而受损时效制度切断久远的债权债务关系影响到对当事人财产信用的评价，维护债权信用体系。

The dissertation begins with the investigation of the fruitful research on function of debt governance in developed countries such as UK, US, Japan and Germany, and attempts to fill some important gaps in our understanding of inefficient investment controlling function, bankruptcy threat function and function of creditor's participating in corporate governance; Second, Theoretical and empirical study is done on whether three functions of debt governance can work well in state-owned listed companies. The result shows that so far the function of debt governance can't work well as expected; Third, after examining the special institutional background of China, the dissertation argues, grounded on the research results, that the essential institutional reasons include creditors and debtors being "quasi" market participants, the "quasi-equal" debtor-creditor relationships and the "quasi" market rules; Finally, it comes to the conclusion that the fundamental methods to change the situation are to encourage the supervision of banks, to deepen the reform of state-owned companies and to fulfill the outside institutional requirements for guaranteeing the function of debt governance.

文章首先借鉴英美、日德等发达国家对债权治理功效的已有研究成果，总结归纳出负债抑制非效率投资功效、负债的破产威胁功效以及债权人直接介入公司治理功效；其次，分别对三大债权治理功效在我国国有控股上市公司中能否发挥作用进行理论解析和实证检验，研究发现，目前我国企业债权治理功效不能发挥应有的作用；再次，针对研究结论，从我国特有的制度背景出发，分析其症结，认为我国目前的债权债务双方的&准&市场主体、债权债务双方的&准&平等关系、&准&市场游戏规则是导致债权治理功效不能发挥作用的根本制度原因；最后，提出解决对策，认为增强银行的监督激励、深化国有企业的改革以及实现债权治理功效的外在制度要求是债权治理功效发挥作用的根本途径。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。