financial obligation
英 [faɪˈnænʃl ˌɒblɪˈɡeɪʃn]
美 [faɪˈnænʃl ˌɑːblɪˈɡeɪʃn]
财政承担，债务
英英释义
noun
- an obligation to pay money to another party
双语例句
- In the contemporary financial accounting, only the cost of obligation capital but not the cost of equity capital has been identified. As a result, there is a distortion to the financial position and the operation results of a business enterprise.
现行财务会计由于只确认债务资本成本，而不确认权益资本成本，从而导致会计信息对企业财务状况和经营成果方面的扭曲。 - This paper determines that to meet such a social demand, the relativity of financial obligation should be broken up and a regime concerning encroachment of obligatory rights set up.
为顺应上述社会需要，应突破债的相对性原则，建立侵害债权制度。 - The Community Reinvestment Act of the United Station regulated financial institutions have continuing and affirmative obligation to help meet the credit needs of the local communities in which they are chartered, especially for low-and moderate-income communities.
美国《社区再投资法》规定，受监管的金融机构在安全和稳健经营的前提下，有义务持续地满足所在社区的信贷需求，特别是中低收入社区的信贷需求。 - Financial resources for the efforts of developing countries [ to combat climate change are] a legal obligation, he said.
对发展中国家（抗击气候变化）的努力提供财力资源是一项法律义务，他表示。 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 - In addition to the traditional basic financial instruments, such as financial options, financial exchanges and forward contracts, Collateralized Debt Obligation, Credit Default Swap became popular in financial markets.
除了传统的金融期货、金融期权、金融互换和远期合约这些基础衍生金融工具外，伴随资产证券化产生的担保债务凭证、信用违约互换等创新衍生金融工具也在金融市场中占据了重要地位。 - Someone who fails to meet a financial obligation.
无法偿还金融债务的人。 - Option is a kind of special financial contracts which gives holder rights of doing something, but the holder have no obligation.
期权是一种独特的金融合约，它赋予期权持有者做某事的权利，但期权持有者并不负有必须履行的义务，也就是说买卖双方的权利和义务不对等，这种不对等主要通过期权费来平衡。 - Escaping the financial obligation is not only forbidden but also spread viciously and it seriously injures the benefits of many creditors such as financial institutions etc.
逃废债屡禁不止并恶性蔓延，严重损害了金融机构等债权人的利益。 - It is a kind of newer form that state-owned enterprises make use of the leasing, joint investment to escape the financial obligation.
国有企业利用租赁、合资改制方式逃废债是一种较新的形式。逃废债屡禁不止并恶性蔓延，严重损害了金融机构等债权人的利益。