助手标题  
全文文献 工具书 数字 学术定义 翻译助手 学术趋势 更多
查询帮助
意见反馈
   重组债务 的翻译结果: 查询用时:0.023秒
图标索引 在分类学科中查询
所有学科
企业经济
会计
更多类别查询

图标索引 历史查询
 

重组债务
相关语句
  debt restructuring
     In the case which the amounts payable in the future is more than the carrying amount of the debt restructured,the FASB regulates it as the debt restructuring and measures it with actual rates.
     对于将来应付金额大于重组债务账面值这种情况 ,美国准则是作为债务重组加以规范 ,并规定采用实际利率法进行处理。
短句来源
  “重组债务”译为未确定词的双语例句
     In the current system and criteria, the norms concerning the management of debts go against such accounting principle as accrual basis. Interests should be determined and dealt with after but not the recombination day. The debts occurring after the recombination should enter into the account book as the principal of the new debt and a heading of “deferred interests” should be added to consummate the interest accounting.
     现行制度、准则有关重组债务之利息的处理规范,与权责发生制等会计核算原则相违背,在债务重组日不确认任何利息,重组后债务的利息在重组日后再行处理,重组后债务在重组日的入帐金额仅为该新债务的本金,并增设“待转利息”科目以完善利息核算。
短句来源
  相似匹配句对
     Discussion about the reorganization of debt
     债务重组浅谈
短句来源
     Talk about Reformation of Debt
     论债务重组
短句来源
     The recombinant plasmid expressed well in E.
     从重组E.
短句来源
     recombination of signals.
     信号重组
短句来源
     Marriage in Debt
     婚姻债务
短句来源
查询“重组债务”译词为用户自定义的双语例句

    我想查看译文中含有:的双语例句
例句
为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法,我们为您准备了出自英文原文的大量英语例句,供您参考。
  restructure corporate debt
Therefore, a rigorous plan to resolve the NPL problem of banks and restructure corporate debt should be put in place.
      
  debt restructuring
We develop a model of a financially distressed firm to analyze the implications of a bank debt restructuring when the operational characteristics of the firm's project for the post-distress period are endogenously determined as part of the workout.
      
Agricultural debt restructuring, accounting, and public policy: A study of the Farmers Home Administration
      
As a result of the prolonged financial crisis in the farm economy, the agricultural community is becoming more aware of the controversies surrounding the mission of FmHA and its debt restructuring program.
      
This paper discusses the debt restructuring program administered by the Farmers Home Administration (FmHA), as authorized by the Agricultural Credit Act of 1987, and amended by the recently enacted Farm Bill of 1990.
      
The potential usefulness of this technique was demonstrated by successfully classifying the Philippines as a candidate for debt rescheduling one year prior to its 1984 debt restructuring agreement.
      
更多          


In the case which the amounts payable in the future is more than the carrying amount of the debt restructured,the FASB regulates it as the debt restructuring and measures it with actual rates.In this field,our countrys standard hasnt such regulation and there are several other ways which are unauthoritative to account it,Through comparing and analyzing,the article concluded that one method,the actual rate method or the straight line method,should...

In the case which the amounts payable in the future is more than the carrying amount of the debt restructured,the FASB regulates it as the debt restructuring and measures it with actual rates.In this field,our countrys standard hasnt such regulation and there are several other ways which are unauthoritative to account it,Through comparing and analyzing,the article concluded that one method,the actual rate method or the straight line method,should be introduced as a transitional way to the international institutions.

对于将来应付金额大于重组债务账面值这种情况 ,美国准则是作为债务重组加以规范 ,并规定采用实际利率法进行处理。我国准则未将其纳入规范内容 ,而且对如何处理所规定的方法过于随意。通过比较分析 ,文章提出应允许选用实际利率法与直线法中的一种 ,以利于今后向国际惯例过渡。

Generally speaking, the revised version of Industrial Accounting Criteria on Debt Restructuring is more scientific. However, there is still ample room for improvement: the definition of debt restructuring, the usage of the concept, the book value, the creditor's evaluation of non monetary asset when entering them into account, and the regulations for the creditor to manage his account in case the required payment is larger than the book value of debt restructuring. Furthermore, this paper offers advice to revise...

Generally speaking, the revised version of Industrial Accounting Criteria on Debt Restructuring is more scientific. However, there is still ample room for improvement: the definition of debt restructuring, the usage of the concept, the book value, the creditor's evaluation of non monetary asset when entering them into account, and the regulations for the creditor to manage his account in case the required payment is larger than the book value of debt restructuring. Furthermore, this paper offers advice to revise the newly revised criteria.

总体上说 ,修订后的债务重组准则比修订前的准则更为科学 ,但文章认为新准则在债务重组的定义、账面价值概念的使用、债权人对受让的非现金资产的入账价值确定、在将来应付金额大于重组债务账面价值的情况下债务人的账务处理规定等方面存在问题。针对上述问题 ,文章对新准则的改进提出了建议

Debt Restructuring is an event in which a creditor grants a concession to a debtor in accordance with a mutual agreement or a judgement by court. There are following five types of debt restructuring: (1) Satisfaction of a debt by a cash with the amount less than the debt; (2) Satisfaction of a debt by a transfer of non - cash assets ; (3) Conversion of a debt into capital; (4) Modification to the other term of a debt; (5) Combination of the above two or up type.This article raises an objection to the above mentioned...

Debt Restructuring is an event in which a creditor grants a concession to a debtor in accordance with a mutual agreement or a judgement by court. There are following five types of debt restructuring: (1) Satisfaction of a debt by a cash with the amount less than the debt; (2) Satisfaction of a debt by a transfer of non - cash assets ; (3) Conversion of a debt into capital; (4) Modification to the other term of a debt; (5) Combination of the above two or up type.This article raises an objection to the above mentioned Item No. 4 - " modification to the other term of a debt" and deems that the amount to be paid (or to be received ) in the future should not include the interest to be accounted in the future and also deems that when the debt (creditor' s right) restructured is equal to or less that the amount to be paid in the future ,the debtor (creditor) should also handle the account and finally out the concrete measures for handling account.

债务重组是指债权人按照其与债务人达成的协议或法院的裁决,同意债务人修改债务条件的事项。债务重组共有五种方式,分别是:以低于债务帐面价值的现金清偿债务;以非现金资产清偿债务;债务转为资本;修改其他债务条件;以上两种或两种以上方式的组合。本文对其中第四种修改其他债务条件进行债务重组的帐务处理规定提出了不同意见,认为将来应付金额(将来应收金额)不应包括将来应计利息;并认为重组债务(债权)等于或小于将来应付金额(将来应收金额)时,债务(债权)人也要进行帐务处理:最后给出了具体的帐务处理方法。

 
<< 更多相关文摘    
图标索引 相关查询

 


 
CNKI小工具
在英文学术搜索中查有关重组债务的内容
在知识搜索中查有关重组债务的内容
在数字搜索中查有关重组债务的内容
在概念知识元中查有关重组债务的内容
在学术趋势中查有关重组债务的内容
 
 

CNKI主页设CNKI翻译助手为主页 | 收藏CNKI翻译助手 | 广告服务 | 英文学术搜索
版权图标  2008 CNKI-中国知网
京ICP证040431号 互联网出版许可证 新出网证(京)字008号
北京市公安局海淀分局 备案号:110 1081725
版权图标 2008中国知网(cnki) 中国学术期刊(光盘版)电子杂志社