確認債務 的英文怎麼說
中文拼音 [quèrènzhàiwù]
確認債務
英文
acknowledgement of debt- 確 : 形容詞1. (符合事實; 真實) true; reliable; authentic 2. (堅固; 堅定) firm
- 認 : 動詞1 (認識; 分辨) recognize; know; make out; identify 2 (建立關系) enter into a certain rela...
- 債 : 名詞(欠別人的錢) debt; loan
- 務 : Ⅰ名詞1 (事情) affair; business 2 (姓氏) a surname Ⅱ動詞1 (從事; 致力) be engaged in; devote...
- 確認 : affirm; confirm; acknowledge; identification; corroboration
-
A notice by the obligee to assign its rights shall not be revoked, unless such revocation is consented to by the assignee. " combined with the author ' s own practice, this article discusses when conveying creditor ' s rights, if the debtee does not perform obligations to inform the debtor, afterwards obtains the transferee ' s written notice with the debtor ' s signature and affirmance, the conveyance is not absolutely invalid, as long as the transferee identifies the conveyance
文章結合作者自身實踐,論述了在債權轉讓中,債權人未履行通知債務人的義務,但事後經受讓人書面通知,債務人簽字確認的,只要受讓人能夠證明轉讓行為確實存在,該轉讓並非對債務人絕對無效。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。For the purpose of these conditions, securities shall include but not be limited to the following investments shares in companies incorporated in any jurisdiction ; debenture stock, loan stock, bonds, notes, certificates of deposit, commercial paper or other debt instruments, including government, public agency, municipal and corporate issues ; warrants to subscribe for the above investments ; depositary receipts or other types of instruments relating to the above investments ; unit trusts, mutual funds and similar schemes established in any jurisdiction, options, whether on any investment herein described, on currencies, precious metals or other assets, or an option on an option ; contracts for the purchase or sale at a pre - agreed price and at a future date of any investment herein described or any currency, precious metal or similar asset ; viii contracts for differences or contracts on indices ; investments which are similar or related to any of the foregoing ; and unless otherwise expressly agreed, documents of title or documents evidencing title to investments previously deposited by the customer with the bank in connection with the provision by the bank of custody of investments and provision of securities services
此等條件所指的證券包括但不限於以下投資項目i在任何司法管轄權區注冊成立之公司之股份ii包括由政府公共機構市政府及企業所發行的債權股證貸款股額債券票據存款證商業票據或其他債務票據iii以上投資項目之認購權證iv有關上述投資項目之存款收據或其他種類之票據v在任何司法管轄權區成立之單位信託互惠基金及類似計劃vi上述之任何投資項目貨幣貴金屬或其他資產之期權或期權之期權vii按預先協定價格及在將來日期買賣任何此等投資項目或任何貨幣貴金屬或類似資產之合約viii差價合約或指數合約ix類似或有關上述任何一項之投資項目及x除非已另有明確的協定,客戶先前存放在本行之投資項目之所有權文件或可證明該等項目的所有權的其他文件。It concludes that the realization of creditor ' s subrogation must follow the proceeding procedures ; the debtor is the third party without independent request right ; the object of creditor ' s subrogation is determined by the aim expansion method according to the legislation principle ; the creditor should quote to prove the existence of mature creditor ' s right between the creditor and sub - creditor apart from the quoting to prove the relationship as debtor and debtee ; and it is emphasized that the debtor is liable to cooperate to the quoting to prove the related facts ; the principle for the debtee to exercise the subrogation is the direct one
認為債權人代位權的實現必須經過訴訟程序;債務人在代位權訴訟中為無獨立請求權的第三人;債權人代位權的客體圍繞立法宗旨採取目的擴張的方法確定;債權人除舉證證明其與債務人存在債權債務關系外,還要舉證證明債務人與次債務人存有到期債權,並強調債務人對相關事實負有配合舉證責任;債權人行使代位權的受償原則為直接受償原則。The second part is the compare and analysis of the system of enterprise income tax and accounting structure from practice in detail, to compare and analyze the two ' s difference in income affirmation, deducting items, assets handling, investing, debts reconstruction and dealing with ones related, and so on
第二部分是對企業所得稅制與會計制度從實務層次進行具體的比較分析,在收入的確認、扣除項目、資產的處理、投資、債務重組及關聯方交易等方面,對會計制度和企業所得稅制度的差異進行了分析比較。The author maintains that the shipping corporations in china should attach more importance to the problem of relevant corporation, that corporate personality can be negated under certain conditions to make sure the controlling corporation assume its liability to its creditors, thus strengthening the protection for the creditors. the author also holds that procedure law should be consistent with substantive law and only if problems such as the qualified subject and burden of adducing evidence etc. are clarified, equity can be really achieved
筆者認為,當今航運企業應當正視關聯企業的問題;在一定的條件下可以對公司的法人格進行否定,以使控制公司承擔對債權人的債務,加大對債權人的保護力度;同時,程序法也應當同實體法相統一,只有明確適格的主體和舉證責任等問題,才能實現真正的公平。Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )
資產負債表以權責發生制為基礎編制,從存量的角度反映企業的財務狀況和經營成果;利潤及利潤分配表則以權責發生制編制基礎,從動量的角度反映企業財務狀況經營成果變動的原因;現金流量表又以收付實現制為編制基礎,從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量,即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤(現金及現金等價物) 。In order to perfect our country ' s legislation in civil law, the author has an idea that we should add the general regulations on the contract benefited to the third party to our country ' s code of civil - law. the third party should be acknowledged as the independent creditor and be entitled to the rights of direct claim to debtor
為完善我國有關的民事立法,筆者認為我國應在即將制定的民法典中確立為第三人利益合同的一般規則,賦予第三人對債務人獨立的請求權,確立第三人獨立的債權人地位。If the debtor and creditors have no objections to the claims recorded in the list of claims, the people ' s court shall rule to confirm the same
債務人、債權人對債權表記載的債權無異議的,由人民法院裁定確認。In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具:披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具:確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響: i香港財務報告準則第3號並無造成任何影響,皆因新準則並不影響本集團。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。The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets
文章主要就資產負債表債務法的核心,即遞延所得稅負債和遞延所得稅資產的確認和計量進行了探討。The paper holds that in order to make our legislations for marriage and family more scientific and rational, we shall establish marital reciprocal agent right system with the
文章認為為使我國的婚姻家庭立法更為科學和合理,應建立夫妻相互代理權制度並以表見代理制度作為補充,合理確定夫妻清償債務的責任財產,設立新的離婚夫妻財產處理制度和非常的法定財產制。Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions
會計實務準則第12號經修訂規定須采納資產負債表負債法,並按財務報表內資產及負債的賬面值,以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions
會計實務準則第12號經修訂規定須采納資產負債表負債法,並按財務報表內資產及負債的賬面值之所有暫時差距,以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。29 december, china telecom and china netcom accomplished the checking - up and confirmation of the outstanding debts owed by the former jitong corporation and also accomplished the settlement confirmation of the long - distance call accounts in 2003 and 2004 between china telecom and china netcom, which were caused by the north - south splitting of the long - distance networks
12月29日中國電信與中國網通完成對原吉通公司與中國電信間各項債務的清理確認,以及中國電信與中國網通南北長途網路拆分前2003 、 2004兩年跨南北長途話務在集團層面的結算確認工作。In the light of this, the hkma considers that the management of iba is taking appropriate steps to ensure that the bank can continue to meet its obligations
有鑒於此,金管局認為港基國際銀行的管理層正採取適當措施確保該行能繼續履行其債務。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Therefore, a review of the social codes and norms of ancient china and foreign countries concerning the position of creditors and debtors is beneficial to the reaffirmation of their respective positions, and it is also helpful the rebuilding of a credit system governing the behavior of all member of society
因此,重溫中外古代法典對債權人和債務人的歷史定位,從社會理念上恢復和確認債權人的歷史地位,對於我們重建整個社會信用體系有一定的借鑒和參考價值。Regarding the security for the credits originally with no security, it is argued that 1 ) the security, established at the same time the credit is established, is effective ; 2 ) the security for the agreed debt which the concerned parties agree before the void period stipulated by law, in written contract to offer, but not offered until the void period and before the case accepted, is effective. as well ; 3 ) the security, confirmed by the court in accordance with the executed adjudication or mediation documents, for credits originally with no security is effective
1 、對原來沒有財產擔保的債務提供財產擔保的問題,文章認為,在設立債務的同時設定財產擔保的論別除權內容提要行為有效。在法律規定的無效期間之前,當事人已以書面合同約定對債務提供財產擔保,延至無效期間內、破產案件受理前才實際提供擔保的,其行為仍然有效。法院通過生效的裁判或調解書確定債務人對原無財產擔保的債務提供擔保的,擔保有效。分享友人