1) collateral security
附加担保物
3) collateral
[英][kə'lætərəl] [美][kə'lætərəl]
附随担保物
5) security interest
担保物权
1.
Though no limitation is specially prescribed for security interest, where the limitation period for the principal creditor ends, the security interest shall expire no matter it is offered by the third party or the debtor or it is transferable possession or nontransferable possession.
担保物权虽无适用于自身的诉讼时效,但在主债权诉讼时效完成时,无论由第三人或者债务人本人提供的担保物权,也不论是不移转占有或者移转占有的担保物权,都将因主债权时效完成而消灭。
2.
The essay emphasizes on the limits on collaterals,publicity of security interests,priority rules among the completing rights on t.
我国物权立法工作正紧锣密鼓地进行,相关国际金融组织和中国人民银行均向立法机关提交了完善其中动产担保物权制度的建议。
6) Guarantee Real Right
担保物权
1.
In practice,tax priority usually conflict with other priorities and guarantee real rights when we must follow the solution that tax priority should precede other priorities of public law claim on.
税收优先权是建立在税收债权、债务关系说的确立和公法债权私法保护的认可的法理基础之上的,其性质是法律为保证税收债权的实现而设定的一项法定担保物权,效力范围限于优先受偿和对抗非特定的权利人。
2.
The priority of obligatory right is not guaranty real right,which lies in the fact that the priority of obligatory right is generated from social policy,and that the priority of obligatory right is not the same to guarantee real right in essence.
优先权并非担保物权,不仅仅因为优先权导源于社会政策,更因为优先权和担保物权在本质上并不相同。
补充资料：备抵附加账户（provisionandadjunctaccounts）
依据调整账户的余额方向不同，用来抵减被调整账户余额，或者用来附加调整账余额，以求得被调整账户实际余额的账户。当调整账户的余额与被调整账户的余额方向一致时，该类账户起附加账户的作用，其调整方式与附加账户相同。如在材料按计划成本核算时，需设置“材料成本差异”账户，该账户就是“原材料”账户的备抵附加当实际成本大天计划成本时，“材料成本差异”账户是“原材料”账户的附加账户；当实际成本小于计划成本时，“材料成本差异”账户是“原材料”账户的备抵账户。两者的代数和即为原材料的实际金额。
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