debt receivable 中文意思是什麼

debt receivable 解釋
應收帳款
  • debt : n. 1. 借款，欠款，債務，債。2. 情義，恩，恩義。3. 【宗教】罪孽。
  • receivable : adj 應收的，該接收的，該接受的；可信的。 bills receivable 應收票據（opp bills payable）。n 〈pl ...
  1. The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )

    回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。
  2. If the post - modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt

    修改後的債務條款中涉及或有應收金額的，債權人不應當確認或有應收金額，不得將其計入重組后債權的賬面價值。
  3. The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion

    實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。
  4. Article 25 enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year - by - year bad debt provisions, the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year

    第二十五條從事信貸、租賃等業務的企業，可以根據實際需要，報經當地稅務機關批準，逐年按年末放款余額（不包括銀行間拆借） ，或者年末應收賬款、應收票據等應收款項的余額，計提不超過百分之三的壞賬準備，從該年度應納稅所得額中扣除。
  5. The analysis shows that ( 1 ) the debt financing strategy is mainly influenced by long - term asset growth ratio, short - term asset growth ratio, equity growth ratio and velocity of account receivable

    分析表明： （ 1 ）上市公司的債務融資策略主要受上市公司的長期資產增長率、流動資產增長率、權益增長率和應收賬款周轉率影響。
  6. Debt growth ratio has positive correlation with long - term asset growth ratio, short - term asset growth ratio and velocity of account receivable, and debt growth ratio has negative correlation with equity growth ratio

    其中：債務增長率與長期資產增長率、流動資產增長率、應收賬款周轉率有顯著正相關關系，與權益增長率有顯著負相關關系。
  7. Amount to be received after modification of terms of a debt should be accounted for as standard accounts receivable as specified in this system

    修改債務條件后的應收債權，按本制度規定的一般應收債權進行會計處理。
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