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1)  Investment in Debt Securities
债权性投资
1.
Recognition and Measurement of Investment in Debt Securities:the New Enterprise Accounting Standards and Its Improvement in Theory;
债权性投资的确认与计量——新企业会计准则及其理论进步
2)  creditors' investment
债权投资
3)  long-term credit-investment
长期债权投资
1.
The accounting of the enterprise bond is involved respectively in two parts of of the long- term credit- investment and the bond payable, and because both of the two things are based on the bond, the connection between the two things is inevitable.
企业债券的会计核算,在《企业会计制度》中分别在长期债权投资和应付债券两个部分中涉及,由于都是针对债券而言的,所以两者的联系是必然的。
4)  preference for debt financing
债权投资偏好
1.
By analyzing the financing problem of small&medium-sized firms,it is believed that the financing problem ties up with the conflict between firms preference for equity financing and individual s preference for debt financing.
对中小企业融资困境进行再分析后表明,中小企业融资困境与其股权融资偏好和居民的债权投资偏好的冲突有密切关系,据此提出突破融资困境的新思路:充分发挥金融中介机构的作用,积极进行金融创新,实现二者的匹配,打通中小企业融资通道。
5)  Other investment on bonds
其他债权投资
6)  Income of Creditor's Rights
债权投资收益
补充资料:连续性与非连续性(见间断性与不间断性)


连续性与非连续性(见间断性与不间断性)
continuity and discontinuity

11an父ux泊g四f“山。麻以角g、.连续性与非连续性(c。nt,n琳t:nuity一)_见间断性与不间断性。and diseo红ti-
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