债务豁免是指企业在进行债务重组过程中，债权人出于及时回收账款，减少债务风险的目的，给与债务人一定的债务减免，债务人对于取得的豁免债务在会计核算上计入资本公积项目，不计入企业获得的一项收益，体现了会计核算的谨慎性原则。
安南先生敦促富裕国家对负责地治理的贫穷国家增加财务援助，并加大债务豁免。
Mister Annan urged rich countries to increase financial aid and debt forgiveness to poor countries that govern responsibly.
她的批评者断言她不会出售，除非银行同意豁免Italpetroli的部分债务——由此她出售俱乐部67%的股份就不会接近于卖空。
Her critics assert that she will not sell until the Banks agree to waive a portion of Italpetroli's debt - since even the sale of her 67% stake in the club would not come close to clearing it.
使我感到惊讶的是，他会无条件同意豁免你的债务。
I'm surprised that he should agree to forgive you the debt unconditionally.
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