Now, he is firmly established as a figure who provides inspiration to others. Skilled animators at the Disney Corporation, with whom Ghibli recently set up a partnership, have acknowledged their debt to Hayao Miyazaki. 如今,作为一位启发他人灵感的人,宫崎骏已确立了其不可动摇的地位。最近迪斯尼公司与吉卜力工作室建立了合作关系,该公司技术高超的漫画家对宫崎骏的贡献也感叹不已。
The operator individual of partnership business and company are in debt at the same time and how is the creditor when expiring handled! 合伙企业的经营者个人和公司同时负债而且都到期时债权人怎么处理!
It may not be a coincidence, but neither is it a partnership: good does not need evil, we owe no debt to demons, and the attack did not make us better. 这不是巧合,也不是合伙:善行是不需要罪恶的,我们不亏欠恶魔什么,而那次袭击也没有让我们变得更好。
There are three knotty problems in the partnership: the sequence of discharging partnership debt and the partner individual debt, the partnership between corporations and the dormant partnership. 清偿合伙债务与合伙个人债务的先后顺序、法人之间的合伙、隐名合伙是合伙的三个疑难问题,而合伙债务的承担则是合伙制度的核心。
Therefore, it is an important subject of the accounting field to study the partnership debt discharged system of the partnership public accounting firm. 因此,研究合伙事务所的合伙债务清偿制度安排便成了会计界的一个重要课题。
The cause of insolvency, in the view of the way that partners take responsibilities and the new tendency of insolvency law, is that a partnership enterprise is not able to repay its due debt. 从合伙人承担责任的性质、破产法新的价值取向等得出合伙企业的破产原因应是合伙企业财产不能清偿到期债务;
On the Knotty Problem of the Partnership& From the Perspective of Undertaking Partnership Debt 合伙疑难问题探析&以合伙债务的承担为视角
Thoughts on Partnership Debt 合伙债务的法律思考
Partnership debts and liabilities of the problem is a core issue of partnership, while the partnership property is a partnership of foreign debt, an important guarantee is the material basis of partnership profits, so the property for the partnership nature of legal research is particularly important. 合伙债务承担问题是合伙企业的一个核心问题,而合伙企业财产是合伙企业对外承担债务的重要保障,是合伙企业营利的物质基础,因此对于合伙企业财产性质的法律研究就显得尤为重要。
Concretely, sharing proportion of the debt and liquidation order as well as the relevant problems of the debt are included: ( 1) To emphasize sharing risks in the settlement on the partnership debt is to protect the interests of the creditor to the maximum extent. 具体来讲,包括合伙债务的清偿顺序、合伙人对合伙债务的分担比例及其相关问题:(1)在合伙债务清偿问题上强调风险共担,目的就是要最大限度地保护合伙债权人的利益。
Partnership Enterprise Act of PRC Article 92 provides that the partnership can not be liquidated due debt, bankruptcy proceedings can be applied to clean up its obligations. 我国《合伙企业法》第92条规定了合伙企业不能清偿到期债务,可以适用破产程序,清理其债务。