| 单词 | 坏账 | ||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 坏账 —bad debtSee also:坏 adj—broken adj 坏—spoiled • break down 账 n—debt n • account n 账—bill
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因此审计员建议，应再次 提请多边基金缔约方会议注意，须将拖欠时间最长的巨额欠款宣布 为 坏账。 multilateralfund.org | The auditors had therefore recommended that the attention of the Meeting of the [...] Parties should once again be drawn to the [...] necessity of declaring as bad debts the longest-standing [...]and largest debt balances. multilateralfund.org |
除了呆账坏账备抵项 下记录的呆账坏账估计数外，我们预期将能收回截至 2009 年 12 月 31 日的所有 大宗应收款项。 daccess-ods.un.org | Apart from the estimated uncollectible amounts, [...] recorded under the provision [...] for doubtful accounts receivable, we expect all significant accounts receivable as [...]at 31 December 2009 to be collected. daccess-ods.un.org |
信用与风险管理—管理现金流—特别 是 坏账 — 在 经济衰退期间将越来越重要，因为此时组织会寻求改善自己的现金状况，并且面临更大的破产风险。 pactera.com | Credit & Risk Management – Managing cash flow – [...] and in particular bad debt – is going [...]to be of increasing importance during the recession, [...]as organizations seek to improve their own cash position and are at greater risk of going out of business altogether. pactera.com |
只有折旧和摊销被排除掉了， [...] EBITDA中没有调整地非现金项目还有备 抵 坏账 、 计 提存货减值和股票期权成本。 12manage.com | Only depreciation and amortization are [...] excluded. Among the non-cash items not adjusted [...] for in EBITDA are bad-debt allowances, [...]inventory write-downs, and the cost of stock options granted. 12manage.com |
(b) 金融危机，其表现形式为：资产价格剧烈波动 ， 坏账 大 量积累而无法解决 daccess-ods.un.org | (b) A financial crisis, seen in massively volatile asset prices and large [...] unresolved accumulations of bad debts daccess-ods.un.org |
罗兰贝金融行业高级项目经理孔令戟做过一番调查，发现外资银行中有些银行在中国 的 坏账 率 甚至高于国内银行。 rolandberger.com.cn | Following an investigation, Bill Kong, [...] Senior Project Manager of Roland Berger, has found that some foreign [...] banks have higher bad debt ratios than [...]domestic banks. rolandberger.com.cn |
如执行主任所述，2008-2009 [...] 年的确切财务执行日期在很大程度上取决于实 际收入以及核销款或以往债务的坏账 备 抵金等决定性因素。 daccess-ods.un.org | As indicated by the Executive Director, the definitive financial performance data for 2008-2009 [...] will depend greatly on actual revenues and the determination [...] of write-offs or bad debt provisions [...]for historic liabilities. daccess-ods.un.org |
会议指出，审计委员会建议，应再次提请缔约方会议注意，须将拖 欠时间最长的巨额欠款宣布为坏账， 并 鉴于执行委员会在第十九次缔约方会议 [...] 上已提请缔约方注意这一问题，请财务主任建议审计员不再提出关于长期拖欠 的债务的意见和建议（第53/41号决定）。 multilateralfund.org | It was noted that the Board of Auditors had recommended that the attention of the Meeting of the [...] Parties once again be drawn to the [...] necessity of declaring as bad debts the longest-standing [...]and largest debt balances, and [...]requested the Treasurer to advise the auditors to treat as closed the observation on long-outstanding debts as the Committee has already drawn these to the Parties’ attention at their Nineteenth Meeting (decision 53/41). multilateralfund.org |
毛收入（一年总收入或佣金收入），各项开销包括：进货费用，年初和年末库存，广告费用，会计律师咨询费 ， 坏账 ， 牌照，商业税，银行利息，服务费，员工工资（包括CPP和EI），商业保险，维修保养费用，餐费及招待费用，租金，差旅费，房租，电话费，地税，水电煤气费，汽车费用（含汽油费、修车费、保险和停车费、洗车费和车辆牌照费），全年总里程数，生意用车里程数，买车贷款利息，折旧费用等等。 16safety.ca | Self-employed income tax: gross income (one year total income or commission income), the overhead include: restocking fee at the beginning and the [...] end of inventory, [...] advertising costs, accounting and attorney consulting fees, bad debts, licenses, [...]business taxes, bank interest [...]and service fees, wages and salaries (including CPP and EI), commercial insurance, maintenance costs, meals and entertainment expenses, rent, travel, rent, telephone bills, rent, utility costs, car costs (including gasoline, car repairs, insurance and parking fees, car wash fees and vehicle license fees), total mileage, business car mileage, car loan interest, depreciation expense. 16safety.ca |
如果一家上市公司保修成本、重构开支以及备 抵 坏账 的 准 备金不足或超支，那么它的利润项都会发生变化倾斜。 12manage.com | If a public company has over- or [...] under-reserved for warranty costs, or for restructuring [...] expenses, or for bad-debt allowances, [...]its earnings will be skewed. 12manage.com |
某些深层次问题依然存在，而 [...] 且实际上更加严重了，在当前这场危机中起到了推 波助澜的作用：银行太大不能倒闭的问题 、 坏账问 题 以及场外交易的金融衍生品不透明问题。 daccess-ods.un.org | Some of the underlying problems remained, indeed had grown, and were playing a role in the current crisis: [...] the problems of too-big-to-fail banks, [...] the problems of bad accounting and non-transparent [...]over-the-counter derivatives. daccess-ods.un.org |
其实李国清欠民生银行的3600万，为其进行联保的企业已经替他还上了，放在以前，通过几家企业联保的形式向银行融资，也一直使周宁钢贸保持 零 坏账 率 ，可现在银行对没出问题的钢贸商也收贷，联保企业就是想替出问题的企业还钱，也会因为流动性不足而还钱无力。 hxdtg.com | In fact, Resting owed 36 million Minsheng Bank, its HSP business on his behalf, on the previous form of financing to the bank by several enterprises UNPROFOR, has been to [...] make the the Zhouning steel trade to [...] maintain a zero rate of bad debts, now banks not [...]steel trading business problems recovering [...]loans, the UNPROFOR enterprise want to make the problems of enterprises to pay back the money, and also because of the lack of liquidity and repay weakness. hxdtg.com |
资产减值损失增加主要系去年同期转回应 收 账 款 坏账 准 备 以及本报告期末应收款项余额增加相应计提的坏帐准备增加所 致。 csgholding.com | The increase of asset impairment losses [...] was because the bad debt provision for account receivable was switch-back at same period of last year and increase of corresponding withdrawal bad debt provision [...]along with increase [...]of the balance of account receivable in the report period. csgholding.com |
在这方面，各位部长认为，促进充分尊重各国间所有宗教和文化十分重 [...] 要，以促进并确保充分享受言论自由权，同时防止滥用并煽动宗教仇恨，因为 这可能会破坏进行 中努力在不同宗教、文化和文明间互相尊重和容忍的基础上 [...]促进和平文化，如各国均为缔约方的国际人权文书中所规定的那样。 daccess-ods.un.org | The Ministers considered, in this regard, the importance of promoting full respect of all religions and cultures among all States, with a view to promoting and ensuring the full enjoyment of the right to freedom of expression while preventing abuses and [...] incitement to religious hatred that could [...] contribute to undermining the ongoing efforts [...]to foster a culture of peace based [...]on mutual respect and tolerance among religions, cultures and civilisations, as provided for in the international human rights instruments to which States are parties. daccess-ods.un.org |
继我根据安全理事会第 1859 (2008)号决议第 5 段提交的报告(S/2009/385) 之后，一旦所有石油换粮食方案下的未了工作均已完成，并考虑到：(a) 任何必 要的剩余工作，(b) [...] 伊拉克政府应缴纳的任何赔偿金，以及(c) 确保本组织有足 够资金支付下列费用：㈠ 已发生的费用，㈡ 与逐渐结束石油换粮食方案有关的 费用，和/或㈢ [...] 联合国就与石油换粮食方案有关的调查和诉讼与会员国开展合作 所产生的费用，其余所有其他资金应自伊拉克代 管 账 户 划 转伊拉克发展基金。 daccess-ods.un.org | Further to my report pursuant to paragraph 5 of Security Council resolution 1859 (2008) (S/2009/385), once all outstanding activities under the oil-for-food programme are concluded, and taking into account (a) any necessary residual activities, (b) any indemnities that may be provided by the Government of Iraq and (c) the need to ensure the availability of sufficient funds for the Organization to meet the costs and expenses that (i) have been incurred, (ii) are associated with the winding down of the oil-for-food programme and/or (iii) arise from the cooperation of the United Nations with Member States in respect of investigations and proceedings related to the [...] programme, all other remaining funds should be transferred [...] from the Iraq escrow account to the Development [...]Fund for Iraq. daccess-ods.un.org |
委员会从收到的资料中还注 [...] 意到，这种活动由经常预算和预算外资源(维持和平行动支 助 账 户 和作为对中央 行政所提供服务的偿还款收到的方案支助收入)两方面供资。 daccess-ods.un.org | The Committee further notes from the information provided to it that this activity is financed from both the [...] regular budget and extrabudgetary [...] resources (the support account for peacekeeping [...]operations and programme support income [...]received as reimbursement for services provided by the central administration). daccess-ods.un.org |
4 个一般临时人员职位中的 2 个，即 1 个 P-4 和 1 个 P-3 [...] 培训干事，以及 1 个 P-4 续设员额，目前由支助账户供资，负责设计、提供、升级、统一和评价 [...]目前三个贯穿各领域的领导方案： 高级特派团领导方案为期 2 个星期的课程， [...] 每年由一个会员国主办两次，每次有来自会员国、秘书处以及联合国机构、方案 和基金的 26 名候选人参加；高级领导方案是特派团所有 D-2 及以上级别的人员 必须参加的概况介绍课程，每年在纽约举行两次；高级行政管理和资源培训方案 为两组 40 名候选人提供的持续一年的强化方案，包含远程教学和为期三个星期 的讲习班。 daccess-ods.un.org | Two of the 4 general temporary assistance positions, 1 P-4 and 1 P-3 Training Officers, and [...] 1 P-4 continuing post, currently funded [...] from the support account, design, deliver, [...]upgrade, harmonize and evaluate three [...]ongoing cross-cutting leadership programmes: the senior mission leaders’ programme, a two-week course, conducted twice annually at a host Member State, for 26 candidates from Member States, the Secretariat, the United Nations agencies, programmes and funds); the senior leaders’ programme, a compulsory orientation course for all mission personnel at the D-2 level and above, conducted twice annually in New York; and SMART, an intensive year-long programme involving distance learning and three week-long workshops for two groups of 40 candidates. daccess-ods.un.org |
该组织敦促政府与公民社会协商，监督执 [...] 行建议取得的进展并提出报告，特别是将透明度原则扩大到预算过程，公布国家 预算，查明外国银行账户， 政府代表的资产申报核实，和加入《联合国反腐败公 [...]约》等。 daccess-ods.un.org | It urged the Government to monitor and report, in consultation with civil society, on progress made in relation to the implementation of recommendations, in particular the extension of transparency principles to the budgetary process, the publication of the [...] national budget, the clear identification [...] of foreign bank accounts, verifiable declaration [...]of assets by Government representatives [...]and accession to the United Nations Convention against Corruption. daccess-ods.un.org |
家庭法典》第二部分 X 标题第 328 条 规 定：“当一个未成年人的健康、安全、 精神 或教育，由于父 母或 监护人的不 道 德或无能， 遭 到 破坏或者未得到足够 保护时， 或 由于未成年人的不 端行为或不守 纪 律，使 父 母或 监护人极 为不 满 或者使 他 们无 法履行指 导 职责时， 少年事务法官 按规定，或 在公共部长的要求 下 、 或者在 父母 或 监护人的要求 下， 可以决定让 该 未成年人在一定时期内(这个时间不可以超过其成年的时间)，接受社会助理的定期 到访，或者接受监视自由制度的管理”。 daccess-ods.un.org | Section II, title X, article 328 of the Family Code states: “When the health, safety, morality or education of a minor are jeopardized or insufficiently protected owing to the immoral behaviour or disability of the father and mother or of the person accorded the right of guardianship, or when, owing to misconduct or unruly behaviour, a minor gives these individuals cause for very serious dissatisfaction or renders them incapable of exercising guidance, the juvenile judge may on his own initiative, at the behest of the public prosecutor or at the behest of the father, mother or guardian, rule that the minor shall, for a period not to extend beyond the date of his coming of age, be visited regularly by a social worker or placed on probation. daccess-ods.un.org |
公约》审查期间进行的讨论要点如下： [...] 将纳入新条款的文书形式；对受一般保护和特 别保护的文化财产而言“军事需要”概念的定 [...] 义；改进特别保护制度；对严重违法行为和破 坏文化 财产行为的制裁以及其他相关问题，如 [...]个人的刑事责任、国家责任和刑事事项中的互 助；改进非国际性冲突中对文化财产的保护； [...] 以及建立监测《公约》及新协定执行情况的监 督机构。 unesdoc.unesco.org | The main points of discussion during the review of the Convention were the following: the form of the instrument which would incorporate the new provisions; the definition of the notion of “military necessity” with regard to cultural property under general as well as special protection; improvements in the regime of special [...] protection; sanctions for grave breaches and [...] other violations against cultural property [...]and other related issues such as individual [...]criminal responsibility, responsibility of States and mutual assistance in criminal matters; improvement in the protection of cultural property in conflicts not of an international character; and establishment of a supervisory body which would monitor the implementation of the Convention and the new agreement. unesdoc.unesco.org |
一 般法律事务司与法律顾问办公室一道，协助维护本组织在税收、进口与出口方面 的特权与豁免以及适用于本组织涉及维持和平行动的资产和人员豁免方面的特 权和豁免权；就本组织行政法的解释及在联合国维持和平行动中的适用以及工作 [...] 人员条例和细则、财务条例和细则以及相关政策和做法，包括相关的银行业务、 资产保管和金库业务政策和做法的解释和适用提供援助；提供法律援助，解决维 [...] 持和平行动中产生的复杂的索偿要求、仲裁和其他诉讼，包括承包者的商业索偿 以及第三方关于财产损坏或损 失和人身伤害或死亡的索赔。 daccess-ods.un.org | In conjunction with the Office of the Legal Counsel, the Division assists in maintaining the privileges and immunities of the Organization with respect to the Organization’s tax and import and export exemptions and in connection with the immunities applicable to the Organization’s assets and personnel involved in United Nations peacekeeping operations; provides assistance regarding the interpretation and application of the Organization’s administrative law in peacekeeping operations and the interpretation and application of the Staff Regulations and Rules, the Financial Regulations and Rules and relevant policies and practices, including those relating to banking, asset custody and treasury operations; affords legal support for the resolution of complex claims, arbitrations and other litigation arising in peacekeeping operations, [...] including commercial claims by contractors and claims by third parties [...] for property damage or loss and [...]personal injury or death. daccess-ods.un.org |
(iv) 就股份选项被适当行使的股份（「行使选项股份」）而言，有 关股息（或获授予选项权利的该部份股息）不得以现金支付， 而须基于如上所述决定的配发基准向行使选项股份的持有人以 入账列为缴足方式配发有关类别的股份，而就此而言，董事会 应把其决定的任何部份本公司未分利润（包括转入任何储备或 其他特别账项、股份溢价账、资 本赎回储备作为 进 账 的 利润， 但认购权储备除外）拨充资本及予以运用，该笔款项按此基准 可能须用于缴足该等向行使选项股份的持有人配发及分派的有 关类别股份的适当股数。 aactechnologies.com | (iv) the dividend (or that part of the dividend in respect of which a right of election has been accorded) shall not be payable in cash on shares in respect whereof the share election has been duly exercised (“the elected shares”) and in lieu thereof shares of the relevant class shall be allotted [...] credited as fully paid [...] up to the holders of the elected shares on the basis of allotment determined as aforesaid and for such purpose the Board shall capitalise and apply out of any part of the undivided profits of the Company (including profits carried and standing to the credit of any reserves or other special account, share premium account, capital redemption [...]reserve other [...]than the Subscription Rights Reserve) as the Board may determine, such sum as may be required to pay up in full the appropriate number of shares of the relevant class for allotment and distribution to and amongst the holders of the elected shares on such basis. aactechnologies.com |
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