1) elimination
[英][i,limi'neiʃən] [美][ɪ,lɪmə'neʃən]
抵销,冲销
2) offset
[英]['ɔfset] [美]['ɔf'sɛt]
抵销;弥补;冲销
3) offset
[英]['ɔfset] [美]['ɔf'sɛt]
抵销
1.
Research on the accounting of offsetting provision for devalued assets in preparing amalgamated financial statements;
合并会计报表编制中资产减值准备抵销的处理
2.
Probing into Unattained Internal Sales Profits Offsets to Existing Goods in Merged Report Forms;
合并报表存货中未实现内部销售利润抵销的探讨
3.
This paper analyzes and discusses the problem of internal transaction offset in the practice of combining statements and the offset problem of unrealiz.
就目前合并报表实务中内部交易的抵销及未实现利润的抵销问题进行了分析与探讨。
4) set-off
抵销
1.
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.
本文围绕银行跨国业务中抵销之实践，对债之准据法的确定，法院地法对抵销之影响，以及有偿付能力当事人之间的抵销和破产种序中之抵销的法律适用进行了深入探讨。
2.
Set-off had the guarantee function ever since it became the general cause for terminating a debt.
本文的主题在于说明抵销制度之担保功能。
3.
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.
抵销是指当事人双方互负债务时,可以以其债权充当债务去清偿,而使其债务与对方的债务在对等额度内相互消灭的制度。
5) Setoff
[英]['set,ɔf] [美]['sɛt,ɔf]
抵销
1.
There are also introduction about banker’s right of setoff in common law and civil law, which are used to improve that in China.
我国通说认为,银行扣款还贷是根据《合同法》的规定行使抵销权,包括法定抵销权和约定抵销权。
2.
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.
"破产抵销权"不是破产法新创设的权利类型,而是民法上的抵销制度在破产法上的确认和适用,破产法确认抵销制度的立足点不应放在扩张适用抵销权以保护个别债权人利益之上,其制度构建的重心应是如何完善抵销权适用的限制性因素,平衡个别利益和团体利益,实现利益保护的真正公平。
6) write off
销帐;冲销
补充资料：抵销
抵销
债务人与债权人互负对等或不对等债务，根据一方的请求或双方的协议，双方不再各自履行全部或部分给付义务，从而使双方债权债务全部或部分消灭的行为。其目的在于避免互为实物的接受而节省劳力、时间和费用。其特点是：
1.须双方当事人互负债务；
2.须为同种给付，即履行标的是相同的种类物或金钱；
3.债务的性质使债务能够抵销。
4.须双方的债务已届清偿期或一方的履行期限虽然末到，但本人自愿放弃期限的利益而为抵销。
5.不得与有关法律规定相抵触。
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