debt discount 中文意思是什麼
debt discount
解釋
債務貼現-
The pledge right of intellectual property, also called pledge right of chose in action, refers to the debtor of the third party use the transferable intellectual property as the security of debt according to the laws, and establish pledge. when the debtor cannot fulfill obligation on time, the creditor can sell on discount or by auction the intellectual property and has the priority to receive compensation
知識產權質權，亦稱無體財產質權，是指債務人或者第三人依法將其可以轉讓的知識產權作為債務的擔保，設定質押，于債務人屆期不履行債務時，債權人得依法折價或拍賣、變賣該知識產權，並以其價款優先受償的權利。 -
In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt ; secondly, has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information
第四章《融資租賃資產與負債的確認與計量問題研究》 ，先對融資租賃資產與負債的確認問題進行研究，針對租賃資產是否應資本化，租賃負債是否要確認，闡述了正反兩方面的觀點，並提出作者的觀點：融資租賃應予以資本化。接著通過對我國租賃會計準則中對最低租賃付款額折現時所選用的武漢理_卜大學碩士論文三種折現率進行分析，提出了一套新的折現率選擇方法，同時對融資租賃資產與負債計量問題研究，提出為了增強會計信息的可比性，我國租賃會計準則應取消30 %的比例規定。 -
It will increase the amount of hkd liquidity that can be obtained by licensed banks through the discount window by temporarily removing existing restrictions and the hkma accepting a wider range of debt securities as eligible collateral
擴大貼現窗的操作，暫時撤銷現時對貼現窗的若干限制。同時，金管局會接納更多債務證券為合資格抵押品，使持牌銀行可以透過貼現窗獲取更多的港元流動資金： -
" tightening the provision of liquidity to the banking system by denying access to the discount window paper other than those issued by the currency board may affect the development of the debt market
不容許以並非由貨幣發行局發行的票據使用貼現窗，從而收緊向銀行體系提供的流動資金，可能會影響債券市場的發展。 -
And so they sell the higher quality debt at a discount
因此，他們低價賣出優質債券。
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