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1)  Soft Debt
软性负债
2)  debt quality
负债性质
3)  recessive liabilities
隐性负债
1.
Dominant liabilities in accounting report forms of enterprise mostly is because of the gathering of latent recessive liabilities, and more,is the result of long-term accumulating of various elements inside and outside.
企业会计报表中的显性负债大部分是由于企业潜在的隐性负债聚集而生成的,是企业内外各种因素长期积淀的结果。
4)  implicit liability
隐性负债
1.
Specific investments are the foundation of paying for implicit liability and it should be negative to dividend payout if corporate has strong profitability.
隐性契约以商品所有权分割为存在前提,含有隐性契约价格的商品出售使公司承担对顾客的隐性负债,从而对股利政策产生约束。
5)  rigidity of debt financing
负债刚性
6)  productive liabilities
生产性负债
1.
The paper also has a thorough analysis and explanation of such financial management theories as productive liabilities and consumption liabilities.
本文对生产性负债和消费性负债等金融管理理论作了较精辟的分析、阐述。
补充资料:软性
1.谓表现柔美﹑低回的情趣,使人不感到强烈的刺激。
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