executory contract 中文意思是什麼

executory contract 解釋
待履行的契約, 未經履行的契約
  • executory : adj. 1. 執行上的，行政上的；實施中的。2. 【法律】（契約等）將來有效的。
  • contract : n 1 契約，合同。2 婚約。3 承包（合約）。4 【法律】契約法。5 【牌戲】定約，合約橋牌。6 〈主英方〉...
  1. The payment by the buyer was therefore an advance payment for an executory contract which the seller had not performed.

    買方所付之款項系為一份應于訂立后再履行而賣方尚未履行的契約而約付的預付款。
  2. An executory contract

    尚待執行的合同
  3. Part two of the paper surveys the effect on executory contract of adjudication of bankruptcy with the method of comparison

    第二部分，破產宣告對于待履行合同的效力比較法考察。
  4. A contract may be referred to as executed ( one fully performed by the contracting parties ) or executory ( one that is yet to be performed )

    合同可以被稱作已完成的（合同已被合同方完全履行）及實施中的（合同將履行） 。
  5. On the basis of the accounting for executory contract, the dissertation continues to discuss the accounting of the derivative financial instrument

    第三部分：以履行中合約會計研究作為理論基礎，文章繼續對衍生金融工具進行深入研究。
  6. The former includes the definition of terms such as " executory contract " and " rescission of contract ", and the latter mainly focuses on the particularity of the trustee ' s dealing with executory contracts in the condition of adjudication of bankruptcy, and on the legal theory basis of this special legal institution

    基本概念的界定，如「待履行合同」 、 「合同解除」的內涵。破產宣告對于待履行合同效力的法理基礎，則主要探討破產情形下合同解除的獨特性質及採取不同法律設置的法理根據。
  7. Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, i think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports

    第二部分介紹了國內外對履行中合約的會計處理的各種理論成果，並在此基礎上對履行中合約會計進行了系統的分析與研究，認為要想將履行中合約在會計報表中予以充分的反映，必須完善現行的會計理論。
  8. The dissertation begins with the further discussion attributions of the economic contract, and comparing the economic contract with the ordinary economic contract and financial instruments, i think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory

    本文共分四部分：本文首先對衍生金融工具的經濟屬性進行了較為深入的探討，並將其與一般經濟合約和基本金融工具進行了比較分析，認為衍生金融工具本質上是一項經濟合約，具有所有經濟合約所具有的共性，衍生金融工具的會計處理應建立在對履行中合約的會計處理基礎之上，否則對衍生金融工具的會計處理就會缺乏理論基礎。
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