debt restructuring 中文意思是什麼

debt restructuring 解釋
債務之整理
  • debt : n. 1. 借款，欠款，債務，債。2. 情義，恩，恩義。3. 【宗教】罪孽。
  • restructuring : n. 改革〈尤指前蘇聯戈爾巴喬夫時期實行的改革，與perestroika同義〉。
  1. In order to reduce the burden of enterprise in debt, creditor can consult with debtor to implement debt restructuring, amend the term of repaying the debts according to the agreement with debtor or the arbitrament of court

    為了減輕債務企業的負擔，債權人可以通過與債務人協商，按照與債務人達成的協議或法院的裁決修改債務償還條件，實施債務重組。
  2. When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account

    如果修改其他債務條件后，未來應收金額等於或大於重組前應收債權賬面金額的，則在債務重組時不作賬務處理，但應當在備查簿中進行登記。
  3. Engaged in business management consulting, as well as providing general equipment and facilities, home maintenance services ( not to engage in debt restructuring, debt recovery, and other non - performing assets disposal business activities ) ( special provisions relating to the country, obtain special permission after operating procedures )

    從事企業經營管理咨詢，以及提供普通設備的上門維護服務（不得從事債務重組，債權追償等不良資產處置活動） （凡涉及國家專項規定，取得專項許可手續后經營）
  4. That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction ", our test was implemented on different taking - off - regulation period. our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies. to our surprise, the means of management were not by the current accruals as expected

    通過對這31家樣本公司每單位資產的主觀應計利潤、流動性應計利潤、掙利潤、經營活動現金凈流量和主營業務收入平均數和中位數的統計檢驗，我們發現，在deaneelo模型和調整的行業模型（二）下，本文提出的假設一和假設二得到了證實，而假設三沒能通過檢驗。
  5. According to bank of portugal figures the debt owed by the six countries to portugal totaled usd 1. 179 billion at the end of 2004 119 million less than at the end of the previous year following a debt restructuring agreement with angola

    據葡萄牙銀行的最新數字，到2004年年底，這6個國家欠葡萄牙的債務總計11 . 79億美元，比2003年年底少1 . 19億美元，這是因為葡萄牙與安哥拉有債務管理重組協議。
  6. Based on the explanation of the basic connotation of fair value, this paper analyzes the reason why fair value has been incorporated into china ' s new accounting standards and explores how fair value influence investment real estate, debt restructuring and exchange of non - monetary assets in its application

    摘要本文在闡述公允價值基本內涵的基礎上，分析了公允價值被引入新會計準則的原因，探討了公允價值的應用對投資性房地產、債務重組和非貨幣資產交換的影響。
  7. Basing on this question and the theory of debt restructuring, first, this article studies the background of debt restructuring and the actual debt restructuring of internal businesses and overseas businesses and the definition object emphasis of debt restructuring, points out debt restructuring is effective way to solve over heavily debts of business. and then analyzes the background of " debt into capital " of huaguang cement factory and china xinda capital administration company in detail, that is the introducing

    然後詳細分析了華光水泥廠與中國信達資產管理公司的「債轉股」模式的債務重組背景，即企業的概況、生產經營環境分析、財務狀況分析以及存在的問題分析，指出該企業雖然生產經營環境很好，可主要因為過度負債而瀕臨破產，怎麼挽救這個企業成為企業的頭等大事。
  8. Important differences exist between the old debt restructuring accounting standards and the revised one. the revised standard required that the debtor should recognize the balance between the actual amounts of settlement and the book value of the debt in the capital reserves, rather than as the current earning

    新準則與舊準則最大的區別，是放棄了公允價值計量法和要求債務方將通過債務重組獲得的利益計入資本公積，而不能計入當期損益。
  9. With the new management gradually assuming duties since march last year, the group has been devoting keen efforts in reorganizing its business operations and has basically accomplished its debt restructuring and business repositioning exercise

    集團新管理層自去年三月逐步到位后，積極進行各項業務及債務重組工作，現已基本上順利完成。
  10. This paper will make further investigation on this issue, from both the theoretical and practical viewpoints, in order to evaluate this revision more completely and objectively. through theoretical analysis and empirical research, this paper made following conclusion : under the old standard, the debt restructuring behavior was close related to the companies " earning management ; the revised standard is more suitable under our present situation. the announcement of this accounting standard revision has impact on the stock market

    通過理論和經驗分析，本文得出結論，我國上市公司利用舊準則虛增利潤的現象是存在並且顯著的，不利於資源的有效配置，新準則的頒布起到了規范上市公司行為的作用，更符合我國目前特殊的資本市場背景；新準則公告引起了市場反應，具有信息含量，由此說明中國的投資者已經重視會計準則的建設，並能對會計準則的制定作出理性反應。
  11. On the new thinking of sovereign debt restructuring by the imf

    主權債重組的新思路
  12. Therefore, it becomes the keystone and difficulty at present chinese economy system reformation that how to reduce the rates of state - owned enterprises " liability and optimize capital structure by debt restructuring

    因此，如何通過債務重組降低國有企業的資產負債率，優化企業的資本結構，成為當前經濟體制改革的重點和難點。
  13. The company will use its special legal status and professional advantages, the integrated use of debt recovery, asset replacement, leasing, transfer and sale of debt restructuring and corporate restructuring, the debt - to - equity asset securitization, and other means to achieve the maximum recovery value of non - performing assets, as a rule national assets

    公司將利用其特殊的法律地位和專業化優勢，綜合運用債務追償，資產置換、租賃、轉讓與銷售，債務重組及企業重組，債權轉股權，資產證券化等手段，實現不良資產價值回收的最大化，最大限度地保全國有資產。
  14. On new approaches to sovereign debt restructuring

    論國家債務重組的新方法
  15. The results of the golf club segment were adversely affected as a bad debt provision of approximately hk 9. 5 million was made against the amount due from an overseas customer currently undergoing debt restructuring

    期內集團為正進行債務重組的海外客戶作出約950萬港元的貨款撥備，影響高爾夫球棒及配件業務的表現。
  16. The results of the golf club segment were adversely affected as a bad debt provision of approximately hk $ 9. 5 million was made against the amount due from an overseas customer currently undergoing debt restructuring

    期內集團為正進行債務重組的海外客戶作出約950萬港元的貨款撥備，影響高爾夫球棒及配件業務的表現。
  17. Debt restructuring can make more contributions to our country ' s economy development healthily in the face of the actuality of the enterprises operated under the heavy debt burden

    面對我國不少企業在沉重債務下艱難經營的現狀，債務重組能夠為我國經濟的健康發展做出更大的貢獻。
  18. Besides, this paper also indicated that this revised standard has its demerits, the accounting standard for debt restructuring need further revising and consummating

    同時也指出，修訂后準則存在著理論上的不完備性，在適當的時機應做進一步的修訂與完善。
  19. In december 2000, agreement was finally reached on the complex debt restructuring of the guangdong enterprise group ( gde )

    年12月，粵海企業集團（粵企）復雜的債務重組終于達成協議。
  20. Aiming at the " debt - to - equity transformation " which is a debts restructuring scheme advanced by government, in term of the requirements of modern enterprises regulations, this paper has researched deeply on asset securitization under asset management corporation which can resolve excessive debts of state - owned enterprises, on base of researching on the modes of debt restructuring in our country and overseas and researching on the practice of asset securitization. these research can make the capital market play effective function in collocating capital sufficiently, search new investors and the objects of debt restructuring through capital market. accordingly, these research avail to impel the pace of the swa reforming, promote the swa ' s development of production and operation continually, quickly and healthily

    針對目前國家提出的國有企業「債轉股」債務重組方案，按照現代企業制度的要求，在對國內外債務重組模式和資產證券化運作實踐進行研究的基礎上，本文對解決我國國有企業過度負債的資產管理公司制下的資產證券化進行了深入的研究，充分發揮資本市場的有效配置作用，通過資本市場尋找新的投資者和重組者，從而有利於推動西南鋁改革步伐，促進其生產經營持續、快速、健康發展。
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