Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc. 第三十七条长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务,包括长期借款、应付债券,长期应付款项等。
A Research of the Dynamic Relationship between China's Long-term and Short-term External Debts 中国长期外债与短期外债的动态关系研究
It also transformed long-term debts, such as mortgages, into marketable short-term securities, which were in demand in countries with current account surpluses, particularly Germany and Japan. 同时,它还把抵押贷款等长期债务转换为适于销售的短期证券。经常账户盈余国家非常需要这些证券,特别是德国和日本。
Money markets deal in short-term debts whereas capital markets deal in long-term debts and stocks. 货币市场从事的是短期债务而资本市场从事的是长期债务和股票的交易。
Most corporations have some long-term debts borrowed from creditors. 大多数公司都有一些向债权人筹借的长期负债。
Long-term liabilities are debts of a business that will not be paid within the current operating cycle. 长期负债就是一家公司的债务,这些债务在当前的经营周期内不能被支付。
They can and to properlyalso borrow long-term international commercial loanbanks to optimize their foreign debts structure and conditions and improve the quality and benefit of foreign debts. 适当借用期限较长的国际商业贷款,优化外债结构、条件,提高借用国外贷款的质量和效益。
China's water conservancy facilities, the construction of the long-term debts, so that we are facing today, when drought forced to pay a heavy price. 我国水利设施建设的长期欠账,使我们在今天面临旱灾时不得不付出沉重代价。
The finding is that the relation between gross asset-liabilities ratio, current asset-liabilities ratio and connected transactions is positive correlation. But the increase of long-term debts decreases the scale of connected transactions of firms. 研究发现总资产负债率以及流动负债率与关联交易之间是正相关关系,但长期负债的增加会相应减少公司关联交易发生的规模。
However, with regard to long-term debts, state-owned-and non-state-owned listed companies are not able to give play to effect of bankruptcy threat and debt financing governance effect. 但是,国有与非国有上市公司的长期债务均未能够发挥破产威胁效应,无法起到债务融资治理作用。