債務重訂 的英文怎麼說
中文拼音 [zhàiwùzhòngdìng]
債務重訂
英文
debtrestructuring-
Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。Section i mainly probes into the questions of the conception, nature, characteristics of the mortgage and the classification and variety of mortgage as well. while in section ii, the paper particularly analyzes the questions of the acquiring approach of mortgage, the parties to the mortgage contract, the target objects of mortgage contract, the prescription and content of mortgage contract, mortgage registration, the organizations of mortgage registration, the procedures of mortgage registration, etc. and section iii mainly illustrates the questions of the scope of creditor ' s rights of mortgage guarantee, the scope of target objects connected with the effect of mortgage, the party ' s rights and obligations in mortgage affairs ; the relationship between mortgage and guarantee, the conflicts between mortgage and other real rights granted by way of security
第一部分主要就抵押權及抵押的概念、性質、特徵、抵押權的分類、種類等問題進行了探討；第二部分著重分析了抵押權的獲得方式、抵押合同的當事人、抵押合同的標的物、抵押合同的訂立、內容，抵押登記、抵押登記機關、抵押登記程序；第三部分闡述了抵押擔保的債權的范圍，抵押權效力所及的標的物的范圍，抵押關系中當事人的權利義務，抵押與保證的關系，抵押權與其他擔保物權的競合，抵押權的處分；第四部分探討了抵押權的實現條件，抵押權的實現途徑，抵押權的實現方式，抵押權實現的限制，抵押權的次序，抵押權的消滅；第五部分重點研究了權利抵押權、最高額抵押權中的若干問題。
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