The theory of retrospective set-off is actually the remains of automatic set-off established by French law, and based on the misunderstanding of Roman classic works by the glossators in the middle century.

This paper focuses on the automotive resistance zero drift citcuit and its usage.

Research on the accounting of offsetting provision for devalued assets in preparing amalgamated financial statements;

Probing into Unattained Internal Sales Profits Offsets to Existing Goods in Merged Report Forms;

This paper analyzes and discusses the problem of internal transaction offset in the practice of combining statements and the offset problem of unrealiz.

Ficusing on the practice of set -off in the intermational banking activities,the author made some rearch on the following subjects;the choice of proper law of debt,the influence of Lex fori on set -off,the applicable law of soiveent set -off and insolvent set-off.

Set-off had the guarantee function ever since it became the general cause for terminating a debt.

The system of set-off is one of the important part of debt legal system in the civil law and is one of the causes to exterminate the debt.

There are also introduction about banker’s right of setoff in common law and civil law, which are used to improve that in China.

Setoff right in bankruptcy"is not a new right category created by bankruptcy law, but the application of setoff system in civil law to bankruptcy law after its recognition.