種類之債 的英文怎麼說
中文拼音 [zhǒnglèizhīzhài]
種類之債
英文
indefinite obligation-
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。Part one : this part introduces the summarization of the abs ( asset - backed securities ), which includes the conception, the basic theory, the features, the categories, the basic running process, and the circumstance of the research and development, etc. part two : the main contents of this part are the necessity and the analysis for the feasibility of the financing of securities depending on the charges of expressways, including the analysis for the feasibility of the financing of securities on the basis of the expressways " charges, the option between the two operation models, and the analysis for the feasibility of the operation of indigenization, etc. part three : this part mainly demonstrates how to design the plan of a company for the financing of securities and indigenization, which consists of the introduction of a company ' s background and the main problems to be confronted, the features of the basic assets and the analysis of the cash currency, the selection of spy, the design of trading structure, the product design of securities, etc. part four : this part discusses the financial evaluation about a company ' s design of the financing of securities and indigenization on the basis of the expressways " charges, the analysis of the risks and the analysis in general
本文的創新之處在於: （ 1 ）通過對我國《信託法》 、 《公司法》等相關法律、法規的深入研究，提出在國內現行制度框架和市場環境下，以信託方式設立特設目的機構的基本思路，並構架了類附擔保公司債信託型和信託簽發企業銷售型兩種較為滿意的本土化交易結構方案，具有一定的理論創新性; （ 2 ）將資產證券化這一金融創新工具應用到高速公路融資領域，論證了高速公路利用收費證券化融資的必要性和可行性，並提出了一個可供借鑒的操作性方案。本文可能的不足是在證券化產品設計方面由於筆者知識水平的欠缺，深感作得不是很深入，需進一步的完善和細化;另外對各種交易結構模式的設計和分析只是一種理論上的探討，到底是否有效和可行需接受實踐的進一步檢驗。論文分為四個部份:第一部份，資產證券化概述，包括資產證券化的概念、基本理論、特點、基本形式、基本運作流程、國內外研究和發展現狀等。Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies
對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。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。Through comparing negative prescription and the time of the contract guaranteeing, the author draws a conclusion out of the common namely the contract is exercised and during liability exemption by a kind of special right when guaranteed, and it is a independent form
合同保證期間是保證之債的消滅期間，通過對訴訟時效、除斥期間、合同保證期間比較，得出的結論是：合同保證期間是一種獨立的期間類型。Different rights to be paid are recognized by just one simple judgement but more than one furfillments in the end of this part, the notion, type and validity are well investigated, the norm that distinguishs joint and several liability from its unreal one is whether debors have subjective intention to fulfill their debts
第三，論述了連帶之債的外部效力和內部效力。最後，論述了不真正連帶責任的概念、種類及效力。筆者認為連帶責任與不真正連帶責任的區分標準是債務人就滿足債權目的上有無主觀上的關聯。A securities firm shall mark to market on a daily basis the ratio of collateral value to customer debt in each lending account ; when that ratio is below the prescribed percentage, it shall immediately notify the customer to make up the difference by a deadline with collateral of the types prescribed in the preceding paragraph
證券商應逐日計算每一借貸帳戶內之擔保品價值與客戶債務之比率，其低於規定之比率時，應即通知客戶于限期內以前項所定擔保品種類補繳差額。Observe by the sort of reinsurance again, no matter rate reinsurance or excessive forehead reinsurance, all lose fu zhi duty to former insurant by original underwriter, creditor of partnership of no less than requests to fulfil a contract to partnership form duty
再由再保險的種類觀察，不論比率再保險或溢額再保險，均由原保險人對原被保險人負給付之責，正如合夥債權人對合夥體請求履行合同之責。For a start, bonds can operate as a kind of negative - feedback system ; when yields rise, so do mortgage rates ( particularly in america, where loan rates are linked to bond yields )
首先，債券運作時類似一種負反饋系統；當債券收益率上升，抵押貸款利率也隨之上升（特別是在美國，其貸款利率與債券利率掛鉤） 。Tom ( including his representatives, heirs, successors, and assigns ) hereby completely releases and forever discharges the company, its affiliated, related and subsidiary entities, and each of their present and former shareholders, officers, directors, agents, employees, attorneys, successors, and assigns ( collectively, “ released parties ” ) from all claims, rights, demands, actions, obligations, liabilities, and causes of action of every kind and character, known or unknown, mature or unmatured, which he may now have or have ever had arising from any act or omission or condition occurring on or prior to his signing this agreement, whether based on tort, contract ( express or implied ), or any federal, state, or local law, statute, or regulation and any claims for attorneys ' fees
湯姆（包括其代表人、繼承人、后繼者和受讓人在內）特此放棄和永久解除因為在其簽署本協議之時或之前發生的任何行動、疏漏或情況而導致其目前或過往對本公司及本公司關聯、相關及附屬實體以及該等公司之現有及先前的股東、高級職員、董事、代理商、雇員、律師、繼任者及委託人（統稱「被解除方」 ）所主張的一切索賠、權利、要求、行動、義務、債務以及導致任一種類與性質之行動的各種已知或未知、成熟或不成熟的理由，無論該等主張基於侵權行為，合約（明示或暗示） ，或任何聯邦、州或當地的法律、法令或規章，以及關于律師費的索賠。As to company ' s bond and stock this kind of financial assets, its price mainly depends on the income in the future. in other words, investors would like to pay prices for them at present, not only because of the condition of today, namely present income or advantage, but also because of some expectancy of the condition in the future. and such anticipated change will all exert an influence on their price
對于公司債券與股票這一類金融資產而言，其價格主要取決于未來的收益，或者說投資者之所以願意在當前為它們支付價格，不僅僅取決於今天的條件，即當前的收益或好處，而且還取決于對今後條件的某些預期，而這種預期的變化，都會對它們的價格產生影響。To meet the need of financing and commodity circulation in market economic mechanism in china, china " s secured transactions law should possess the following characteristics : ( 1 ) security interest should be available ( a ) over all categories of personal property ; ( b ) to secure all types of debts ; ( c ) between all types of person ; ( 2 ) the simple, efficient and low - cost perfection device by which a secured creditor may give public notice to the existence of his security interest ; ( 3 ) the quick, efficient and low - cost enforcement by which security interest could be realized ; ( 4 ) the clear rules of priorities with respect to the relative rights of competing creditors and their debtors which are fair in most situation
本文作者認為，為適應我國市場經濟之資金融通和商品流通的需求，我國動產擔保交易制度應當具備以下動產擔保交易制度研究特質： ）動產擔保權應當：能在所有種類的動產上設定；能擔保所有種類的債務；能在所有種類的人之間設定； （ 2 ）動產擔保權能以簡單、高效、低成本的公示制度而周知第三人； （ 3 ）動產擔保權能以迅速、高效、低成本的實行制度而得以實現； （ 4 ）同一擔保物競存的權利間的優先權規則應是明確的，在大多數情況下是公平的。分享友人