... 债务人分类帐 debtor ledger 债务消除 extinction of debt 债务余额 outstanding obligation ...
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In the neoteric and modern civil laws descending from Roman law, drawing has shown its value as one of reasons and means for the extinction of debt.
罗马法以降的近代民法和现代民法中，提存都作为一项债的消灭原因与方式的制度流传下来，显示出其存在的价值。然而我国的提存立法规定甚少，操作困难。
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