资产与债务的失谐将是破坏性的。
作为一个管理者来说向一个可能在一年内中断偿还甚至逃债的贷款者提供为期三年的借贷是很愚蠢的；资产与债务的失谐将是破坏性的。
It would be foolish for a manager to make a three-year loan when his own investors could cut and run within a year; the mismatch of assets and liabilities could be ruinous.
更好的一点是，由于最大规模的银行保留其利润，出售资产与外汇债务换取普通股，资本水平有所上升。
Better still, capital levels are improving as the biggest Banks retain their profits, sell assets and exchange debt for common equity.
通常，回购对一家公司的总体财务杠杆没有影响，因为借来的现金资产与回购抵押品的债务是相互抵消的。
They normally have no effect on a firm's overall leverage: the borrowed cash and the obligation to repurchase the collateral balance each other out.
同资产相似，债务也有两种主要分类：流动债务与非流动债务。
Similar to assets, there are two main categories of liabilities: current liabilities and noncurrent liabilities.
巴塞尔还将要求按照一年时间段，与机构的资产、义务和债务相关的最低的稳定资金。
Basel will also require a minimum amount of stable funding over a one year time period, relative to a firm's assets, commitments and obligations.
其次，许多私人部门投资者需要以本币计价的资产，以便与自己的债务匹配；
second, many private-sector investors need assets that match liabilities in their domestic currency;
兴业银行发布四季度预亏警告，令投资者心惊胆战。原因是该银行减记14亿欧元（20亿美元）与美国资产债务相关的财产。
Société Générale spooked investors by issuing a profit warning for the fourth quarter because it had to write down a further Euro 1.4 billion ($2 billion) in assets related to American property debt.
与主权债务价值有关的资产投资者还是可以通过购买主权CDS来规避承受风险，但是这种免税权适用于哪种财产尚不明确。
Investors in assets that are correlated with the value of sovereign debt will still be allowed to hedge their exposure by buying sovereign CDSs but it is unclear to what assets that exemption applies.
欧元区目前的主要麻烦是有着高储蓄率、优质资产并且富裕的北部国家与那些没有竞争力且债务缠身的南部国家之间的鸿沟。
A divide between high-saving, asset-rich and productive countries in the north and an uncompetitive, debt-ridden south is the source of the euro zone’s present troubles.
流动资产与流动负债比率显示该公司不能按时偿还债务。
The acid test ratio shows that the company is unable to pay its debts on time.
正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样，美国公司的资产负债表似乎正在缓慢地得到改善。
Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.
偿付能力是指保险公司到期偿还债务的能力，体现的是公司资产与负债之间的关系。
Solvency means ability that the insurance company can repay the debt at the specified date. It mainly embodies the relation between company assets and debts.
实际上，低息贷款令劣质债务与价值不稳定的资产能够轻易获得再融资。
Indeed, cheap money allowed easy refinancing of poor quality debt and of assets with uncertain value.
公路建设单位面临的汇率风险主要表现为交易风险，即由于外汇率波动而引起的应收资产与应付债务价值变化的风险。
The exchange rate risk that the construction unit of the highway faces is shown as the trade risk mainly. The risk is the change of the receivable assets'and the payable debts'value.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。
There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country.
资产流动性、成长性、资产担保价值、非债务税盾与杠杆负相关；
The empirical studies show that: (1) asset liquidity, growth, collateral and non-debt tax shields are negatively related to leverage;
2014年与2006年相比，全球范围内油气公司持有的债务增加了两倍至3万亿美元，今年预计将有很多不良资产成为可用资产。
The amount of debt held by oil and gas companies worldwide tripled to $3 trillion by 2014 compared from 2006, he said. "This year we expect a lot of distressed assets to become available."
同资产相似，债务也有两种主要分类：流动债务与非流动债务。
There are two main types of assets: current assets and noncurrent assets.
同资产相似，债务也有两种主要分类：流动债务与非流动债务。
There are two main types of assets: current assets and noncurrent assets.
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