確定之債 的英文怎麼說
中文拼音 [quèdìngzhīzhài]
確定之債
英文
obligatio certa-
This article consists of five parts as following : mortgage of uncompleted building was originated from the common law and the law of hong kong, so the paper probes into its meaning - the transformation of the specific property right ; when the debtor fails to perform his duty, the creditor can obtain the title determinately ; the debtor enjoys the right of redeeming the collateral security through fulfilling his debt, the creditor has the obligation of returning the property at the same time. secondly, the author summaries its essential feature on the practice of the real estate mortgage hi the mainland of china - the target of the mortgage is a kind of expective interest ; the mortgage is a kind of guarantee which is settled through making over the interests in expectancy ; the risk of the mortgaged uncompleted building should be borne by the realty company instead of the mortgagor ; the phase of the mortgage ; mortgage is realized in a particular way. thirdly, on the basis of analyzing the legal nexus that is involved, the paper points out that the legal ne xus of the mortgage is just between the mortgagor and the mortgagee
樓花按揭作為一種擔保方式起源於英美法上的mortgage ，所以本文第一部分首先探討了mortgage在英美法上的含義：特定財產權利的轉移；在債務人不履行債務時，債權人可以確定地取得所有權；債務人享有通過履行債務而贖回擔保物的權利，同時債權人負有交還財產的義務。其次，就我國的樓花按揭實踐總結了其基本特徵：樓花按揭涉及兩個合同三方當事人；樓花按揭的標的是一種期待性利益；樓花按揭是通過轉讓物業權益而設定的一種擔保方式；預售樓花滅失的風險應有開發商承擔；樓花按揭的階段性；樓花按揭實現方式的特殊性。最後，分析了樓花按揭所牽涉的各個法律關系，認為真正的樓花按揭法律關系只是購房人與銀行之間的按揭貸款關系，按揭當事人只有購房人（按揭人）與銀行。Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。The fourth section deals with the sequence of payment among different types of exemption rights. it is argued that different types of exemption rights, based on the security interest of the same quality, the earlier the registration or the effective date of contracts is, the earlier paid ; regarding the exemption rights of different quality, the preconsideration shall be satisfied before other security interests, with lien satisfied before hypothecation or mortgage ; where the lawfully registered hypothecation and mortgage coexist, the sequence of their establishment is the sequence of their payment ; where they are established at the same time, they shall be paid in proportion to the security credits respectively ; where unregistered hypothecation and mortgage coexist, the mortgagee shall be paid first
第四部分別除權之間的清償順序，文章認為，同一性質的擔保物權構成的別除權之間，原則上按登記或合同生效時間的先後確定清償順序；不同性質的別除權之間，優先權優先於其他擔保物權，留置權優先於抵押權和質權；法定登記的抵押權與質權並存，按照設定的先後順序受償，同時設定者，按照各自擔保的債權比例受償；未經登記的抵押權與質權並存，質權人優先受償。Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。Article 65 the resolution of conciliation agreement passed by the creditors conference shall be approved by more than half creditors with voting right and the amount of creditors rights represented shall be more than 2 3 of the total creditors rights ascertained
第六十五條債權人會議通過和解協議的決議，由出席會議有表決權的債權人的過半數通過，並且其所代表的債權額，必須占已確定債權總額的三分之二以上。On the procedure hand, i hold : the creditor brings a suit as plaintiff because he has the benefit of the suit ; the first debtor does not have to take part in the suit, if he does, the identity is determined subject to the concrete situation ; if the debtor brings a subrogation suit, the first debtor can not bring the suit based on the same debt ; the debt that the creditor subrogates should be a whole one ; the jurisdiction of subrogation is normal district jurisdiction, etc. following that, i bring out my own imagine about the foundation of subrogation rights of debtor system
在程序法方面，筆者認為：債權人基於訴的利益而作為原告提起代位權訴訟，主債務人無必要必須參加訴訟，如參加，也應根據案件的具體情況及當事人的不同權利主張，確定其訴訟地位；債權人提起代位權訴訟后，主債務人就該代位權行使范圍內所享有的訴權自行消滅；債權人可代位行使的債權應以完整債權為限；代位權訴訟標的只限於債權人以自己名義對次債務人主張之權利；代位權訴訟之管轄實質上是一種一般地域管轄。Ans by law, bond dealers should report confirmed trades to gtsm immediately after trades are executed. then we will gather all the reports from whole bond dealers and publish relative statistic reports or charts
一債券自營商于其營業處所買賣債券，依規定應于確定成交后迅即將其成交資料向本中心申報，本中心經匯整統計所有債券自營商回報的資訊后，每日製作並公告相關之統計表或行情表。Besides capital cost of equity, another aim of the paper is to determine capital cost of debt of our country ' s enterprises, in the part of it, the paper emphasize on the problems on debt financing of our enterprises and puts forward some suggestions to solve them
除了討論權益資本成本的確定方法之外。本論文另一個致力於解決的問題是企業債務資本成本的確定。應該說，企業的債務融資成本也是其系統風險的反映，主要表現在不同企業融資的不同利率上。It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit
研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。3. the determined main cause of bankruptcy - " unable to reimburse " should be assisted with the deductive reason - " payment suspension ". " over debt " is specified as the bankruptcy cause declared by the corporation
3 、在統一確定、 「不能清償」這一基本原因的同時，應該統一輔之以「支付停止」這一推定的破產原因，並設定『 ，債務超過」作為企業法人推定的破產原因。Rules for protecting creditor rights, including eligible collateral, types of maintenance collateral, collateral maintenance ratio, remargining deadline, and the repayment method under article 7, paragraph 4
六、債權確保規范，包括擔保品標的、補繳擔保品種類、擔保維持率、補繳期限及第七條第四項約定之償還方式。The convertible bond is a derivative securities on the basis of stock and bond. the determination of its price is complicated and difficult because < wp = 7 > of its specific clause stipulation. for example it can be resold can be redeemed within term of validity, and possess the characteristics of multiple option ahead of time etc. actually it was comparatively difficult to price option, so it is almost impossible to fix the price accurately for the convertible bond which includes the multiple option
可轉換債券是在股票與債券基礎上的衍生證券，它的價格決定更為復雜且難以具體確定，之所以如此，都緣于其特定的條款規定上，比如在有效期內可以< wp = 3 >贖回、可以回售、可以提前實現轉換等具有多重的期權特徵，本來期權定價就較為困難，而可轉換債券又包含多重期權，事實證明給可轉換債券精確定價幾乎是不可能的事。The joint liability stipulations in the decrees of all countries are aimed to ensure the interests of the creditors who are obliged to be paid back by affordable debtors
各國法律規定連帶之債，其立法精神就是確保債權人的利益，使其能向最具償付能力的債務人請求給付。In order to improve this situation concerned, this thesis, through comparing the sppr in different countries and different theories in the specific problems relating to the sppr, completely analyzes and studies the sppr. in the first part of this thesis, the definition and the legal characteristic are firstly clarified by means of comparative study that focuses on the different theory. secondly, through comparing the sppr and the lien of the property rights, author summarizes the sppr ' s legal attributes
在權利質權概述部分，筆者通過比較分析的方法，結合各種理論學說的不同觀點，確定了權利質權的基本概念以及法律性質；其次，通過權利質權與動產質權以及權利抵押權的比較，總結出了權利質權的法律特徵；在接下來的部分，筆者在結合我國司法實踐的基礎上，對以普通債權、財產保險單、信託受益權、有限責任公司出資額以及商標權等新型財產權利得否入質的情況加以討論，並總結出了權利質權制度的基本價值之所在。As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference
未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。There has been little paper on calculating original conversion price of convertible bond so far. the subject matter of this paper is just calculating original conversion price of convertible bond by b - s model, presenting the author ' s own assumes and testing this assume by practice case, which may be its special character. zhou weigong ( finance & accounting department ) directed by jin liyu
盡管在初始轉換價格的確定這一方面，國內、國外鮮有論文剛，但本文的重點恰恰就在於對運用b七模型確定可轉換債券的初始轉換價格進行探討，提出了自己的設想並用具體案例進行了檢驗? ?這也可以說是這篇論文的獨特之處吧。On ascertaining the standard of " be indolent in excising ", not only time and means but also the goals of subrogation and means. in discussing the standard of creditor ' s loss, i think that we should consider some creditor ' s right and debtor ' s right and deferring of debtor adding some time
申請除權判決和撤訴的相關情況，在認定債權損害標準上，本文在概括論述這方面的五種觀點上，認為這三個標準均有所缺陷，真正確保債權人債權得以實現，一般情況下應以債權人之債權及債務人之權利至j期與債務人遲延再加上一定的期限為準First, this text distinguishes the economic influence of the foreign loan with the negative effect and the positive effect, and explain the condition that develop the positive effect in foreign loan at the same time, to emphasize the necessity of foreign loan scale management. second, considering the contact of foreign capital with the foreign loan, and study of the foreign loan scale first is from the foreign capital scale, the text reviews and evaluates the main theories of valid scale of the foreign capital and foreign loan. third, analyze the reason, the positive and negative affect to economy of foreign loan, then summarize the foreign loan experience of representative korea and latin america. fourth, assure the condition to the valid foreign loan scale after the
本文首先從外債的正面效應和負面效應分別對外債對經濟的影響做出闡述，同時對發揮外債正面效應的條件做出說明，強調外債規模管理的必要性;其次考慮到外資和外債之間的聯系以及研究外債規模首先是從研究外資規模開始的，所以從外資和外債適度規模兩個方面對外債管理的內涵和主要理論成果進行回顧並進行評價;再次分析了我國引入外債的原因和外債引入對我國經濟發展的正反兩方面影響，同時對國際上外債規模管理具有代表性的韓國和拉美國家進行了經驗總結;接著通過對有效外債規模內涵的分析，確定滿足的條件，從理論和實際操作兩個方面建立有效外債規模模型，並進行分析，從而為有效外債規模的確定提出了新的思路;最後分別從長期、短期和實際操作三個方面對我國的有效外債規模管理提出建議，並且對長期、短期和實際操作模型中應遵守的事項做出總結。On the basis of deeply comprehending, the thesis considers the internal cause of cb financing is to decrease many types of financing costs in the status of asymmetric information. so, creatively and systematacially, we divide them into agency costs, under - pricing and financial distress costs and risk uncertainty costs. by using two models and existing evidences, the thesis then discusses the relative advantages and appropriate firm ' s characteristics of cb financing
基於對可轉換債券融資原因的深入理解，本文認為公司應用可轉換債券融資的內因在於減輕信息不對稱狀態下的多種融資成本，創造性和系統性的將之分為代理成本、價值低估及財務危機成本和風險不確定性成本三大方面，應用兩個模型的論述，輔以已有的實證結果，詳細論述了可回購可轉換債券融資的相對優勢和適用公司特徵。The credit committee shall inquire into the character and financial position of each applicant for a loan and his sureties, if any, to ascertain his ability to repay fully and promptly the obligations incurred by them, and to determine whether the loan sought is for a provident or productive purpose, and will be of probable benefit to the borrower
貸款委員會必須調查各申請人之品格及經濟情況，如有擔保人，則亦應一併調查以確保申請人能依期償還全部債項。貸款委員會須確定該筆貸款系作為應付不時之需或供作生?用途，並可使借款人獲益。分享友人