1) debt
[英][det] [美][dɛt]
负债
1.
Research on Excessive Debt Financing by Universities in China: A Literature Review;
中国高校过度负债现象研究的发展和评价
2.
Risk and avoidance of enterprises debt management;
企业负债经营的风险与防范
3.
Does Debt Improve or Hurt Firm's Product Market Competitive Performance?——Evidence from China's Listed Companies
负债到底是改善了还是恶化了企业的产品市场竞争绩效?——来自中国上市公司的经验研究
2) liability
[英][,laɪə'bɪləti] [美]['laɪə'bɪlətɪ]
负债
1.
Structural analysis of asset and liability in commercial banks;
商业银行资产与负债结构分析
2.
Study on Liability Valuation Approaches;
企业负债价值评估方法研究
3.
Analysis on Preference of High Liability in State-owned Enterprises;
国有企业高负债经营偏好分析
3) liabilities
[英][,laiə'biliti] [美][,laɪə'bɪlətɪ]
负债
1.
Impact of Compulsive-System-Evolution Based Independent Director on Corporate Liabilities;
基于强制性制度变迁的独立董事对公司负债影响的研究
2.
A Probe into the Effectiveness of Liabilities Bankruptcy Threat of State-controlled Listed Companies;
国有控股上市公司负债破产威胁功效初探
3.
The Risk Study on Liabilities Development of Domestic Ordinary Colleges;
我国普通高校负债发展的风险研究
4) debts
负债
1.
On the one hand,debts cause constraints over-investment.
基于我国制度背景,利用上市公司的财务数据,实证检验了负债及负债结构对企业投资行为的影响。
2.
With the examples of Hubei universities and colleges, this paper systematically studies the reasons and contributes of their being involved in debts.
本文通过对湖北省地方高校负债成因的分析,认为要化解高校负债问题,需要政府、学校、社会共同努力,并提出政府还可以通过加大投入以提高高校的"造血"能力、通过改制以增强高校的活力等手段来解决负债问题。
3.
Therefore,it is of vital significance to reform the system in order to accurately demonstrate properties,debts and net assets of colleges and universities.
在此背景下,现有高校会计制度的缺陷越来越明显,突出表现为高校财务报表上的资产、负债、净资产等的不全面和高校财务报表体系的不完整。
5) in debt
负债
1.
Concrete forms of management in debt of enterprises;
企业负债经营的具体形式
2.
The shortage of government investment led to railway in debt,and the three parties of railway,the bank and the government all suferred loss.
国家投资不足，致使铁路负债，铁路、银行、国家三方利益均受损。
3.
But there is cost for business in debt.
权衡理论认为,利息可以由税前抵扣,从而产生抵税收益,财务杠杆可以增加企业的价值,但是企业负债是有成本的,在企业负债规模较小时,企业市场价值与企业杠杆成递减函数关系,一旦财务杠杆持续扩展下去,企业的价值将要减少,企业存在一个最优的负债水平。
6) indebtedness
[英][in'detidnis] [美][ɪn'dɛtɪdnɪs]
负债
1.
The article analyzes the positive and negative effects made by indebted finan- cing to a company and points out that a company should keep the indebtedness level under the optimum fund structure.
负债融资是市场经济条件下企业筹集资金的必然选择。
补充资料：负债
负债——
负债是指过去的交易或事项形成的现时义务，履行该义务预期会导致经济利益流出企业。按照偿还期限的长短，负债可分为流动负债和长期负债。前者指将在一年或不超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付账款、应交税金、应付股利、其他应付款及预提费用等。后者指偿还期在一年以上或者超过一个营业周期的债务，包括长期借款、应付债券、应付引进设备款，以及融资租入固定资产应付款等。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条