1) XCL (Excess Current Liabilities)
短期债务逾额
2) over due debt
逾期债务
3) Short-term Debt
短期债务
1.
The analysis reveals a phenomenon that the listed companies prefer to replace the long-term debt financing with short-term debt and stock financing due to the effectiveness limitation of bankruptcy law in China and the substi.
分析结果表明,由于我国破产法律制度效力的有限性和股票市场对企业长期债务市场的替代效用,导致了我国上市公司用短期债务和股权融资替代长期债务融资的现象,最终表现为短期债务在我国上市公司的债务融资结构中占绝对主导地位的局面。
2.
It shows that debt maturity has a signaling function at the occurrence of separating equilibrium under the condition of adverse selection,which is to say,good firms issue short-term debt to signal his quality and bad firms have to choose to issue long-term debt.
文章从信息非对称导致的逆向选择和道德风险两个方面出发,研究了债务期限选择对企业的影响,并指出:逆向选择下出现分离均衡时企业债务期限具有信号显示功能,即高质量企业选择更多的短期债务来传递高质量信号,低质量企业只能选择长期债务;同时债务期限与道德风险引起的债务代理成本有紧密的关系,缩短债务期限有利于降低债务代理成本。
5) short-term debt ratio
短期债务比率
6) floating debt
短期债务，流动负债
补充资料：短期
短期
短期 谓死期将近。《灵枢·终始》：“人迎与太阴脉口俱盛四倍以上，命曰关，关格者与之短期。”《素问·阴阳类论》：“请闻短期。”
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