long-term debt是什么意思

网络释义

用法例句

This paper examines various possible explanations for the low interest rates of long-term bonds in the U.

该文检验了对美国长期债券利率偏低的各种解释,包括通货膨胀率的预期效应、利率货币政策的变化效应、储蓄-投资率之间的平衡、投资者投资偏好的变化等。

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。

And the long-term liabilities are the important composing part of the enterprise liabilities.

负债融资是企业资本结构战略的一个重要组成部分,而长期负债又是企业负债中的重要组成。

Long-Term Debt / Equity

长期债项/股东权益 (%)

Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises.

包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。

Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities.

将于一年内到期偿还的长期负债，应当在流动负债下单列项目反映。

Long-term liabilities shall be shown by item of long-term loans, bonds payable, long-term accounts payable in accounting statements.

长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。

As the maturity date of a long-term liability approaches, the obligation eventually becomes due within the current period.

在一项长期负债接近到期日时,它最终会在本期内到期。

Debt Disputes in Sugar Industry in Neijiang,Sichuan,During the Period of Anti-Japanese War

抗战时期四川内江蔗糖业的长项债务纠纷

long-term liabilities and long-term investments

长期负债与长期投资

In the balance sheet, it is shown as a reduction in the amount of the long-term liability. Thus, the net liability originally is equal to the amount borrowed.

在资产负债表中,它作为长期负债的减项。从而,最初的负债净额等于借入金额。

The act of a creditor who refrains from enforcing a debt when it falls due.

债务偿还期的延展借债人无法按期还债时债权人延长债期的行为

current maturity of long term debt

本年内到期的长期负债

The Current Portion of Long-term Debt

长期负债的当期部分

debt payable at a future time

将来到期偿付的债项

Short-term debt has been converted into longterm debt.

短期债务已被转化为长期债务，

Long Term Debt/Capitalization

长期债务/总资本比率

Amortization of Discount on Funded Debt

长期债务的折价摊销

(2) medium-term fixed-income securities,

(2)长期固定收益债券

general long-term debt group of accounts

普通长期负债类帐户

Bonds payable are the typical example of long-term liabilities.

应付债券是长期负债的典型例子。