book debt
英 [bʊk det]
美 [bʊk det]
账面负债；账面债务；赊欠
双语例句
- Margaret Atwood, in her book of essays," Payback: Debt and the Shadow Side of Wealth", notes that the Aramaic words for debt and sin are the same.
玛格丽特·阿特伍德在其文集《代价：债务及财富的阴暗面》当中提到，在亚拉姆语中，“债”与“罪”是同一个词。 - Register of assignment of book debt
帐面债项转让登记册 - I highly recommend this book to anyone who is interested in saving money, getting out of debt, and becoming a finer person.
《节俭》对每个人来说都是一本有趣的书，它将帮助你开源节流，摆脱债务的烦扰，进而成为一个精明谨慎的人。 - A new book about his life claims that Brando died in debt, living on social security and the little money that trickled in from his old films.
一部有关他生平的新书声称，他去世时债务缠身，靠社会保障养老金以及从他的老电影中得到的微薄分红过活。 - Trading book investments are designed to be bought and sold in the short and medium term, while so-called banking books are hold-to-maturity portfolios, a more natural home for sovereign debt.
交易账户投资旨在短期和中期内买进和卖出，而所谓的银行账户是持有至到期的投资组合，是主权债务更自然的归宿。 - If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.
修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。 - Measurement attributes reintroduced to the "fair value", instead of the" old maxim book value"; Debt restructuring gains recorded in "non-operating income" recognized as income elements, and no longer included in the "capital reserve".
计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。 - Then, in 2001 debt restructuring standard was revised to abolish fair value, and used book value as the measurement basis of assets accounting and no restructure gain was realized. Debt restructuring income gains and losses was included in capital surplus in the revised vision.
于是，我国在2001年对债务重组准则进行了修订，取消公允价值计量，以账面价值作为资产核算的计量基础，并不再确认重组收益，而是将重组收益计入资本公积。