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。
The theoretical basis of swap:regarding long-term liability as capital;theory of“three uspport”.
互换的理论基础 :长期负债视同资本论 ;“三根支柱”论。
Long-term debts has no evident influence on performance.
不同的负债结构对公司绩效的影响不同,往年短期负债对公司绩效影响为正,当年短期负债对公司绩效影响为负;长期负债与公司绩效并不存在显著的相关关系。
The Study of Corporation Liability Business s Develope Strategy to ICBC Xuzhou Branch;
徐州工行公司类人民币负债业务的发展策略研究
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。
long-term liabilities and long-term investments
长期负债与长期投资
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
Liabilities are generally classified into current liabilities and long-term liabilities.
负债通常可以分为流动负债和长期负债。
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。
long-term liabilities -current portion
一年或一营业周期内到期长期负债
Current maturities of long-term liabilities
长期负债一年内到期部分
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。
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 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。
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
Long-term liabilities are measured in accordance with historical cost principle.
长期负债按照历史成本原则计量。
Chronic Indebted Proceeds Raising s Impact on Enterprise Capital;
运用长期负债筹资对企业资本的影响
Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilities.
长期负债中将在下一年内支付的部分,在资产负债表中应重新归类为流动负债。
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 effective analysis about the long-term liabilities in the structure of enterprise capital;
长期负债在企业资本结构中的效用分析
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。
