交易另一方则是长期借款者。
长期借款包括向金融机构借款和向其他单位借款。
Long-term loans payable include the loans borrowed from financial institutions and other units.
各国也在采取措施，解决银行资本和长期借款问题。
Steps are also being taken to address problems of bank capital and longer-term borrowing.
人们长期借款诉诸对自己的家园来支付医疗保健的时候生病或发生事故后。
People have long resorted to borrowing against their homes to pay for medical care in times of illness or after an accident.
不到一年的为短期债务如果债务时间超过10年的，那么就是长期借款了。
A debt instrument is short-term if its maturity is less than a year and long-term if its maturity is ten years or longer.
包括短期借款，比如应付账，以及长期借款的流动部分，比如一笔10年期贷款的最新利息支付。
This is includes both shorter term borrowings, such as accounts payables, along with the current portion of longer term borrowing, such as the latest interest payment on a 10-year loan.
于资产负债表日起12个月(含12个月)内偿还的借款为短期借款，其余借款为长期借款。
The borrowings are classified as short-term borrowings if they need to be repaid within 12 months (12 months included) of the balance sheet date, and the others are classified as long-term borrowings.
推低长期借款利率已对住房市场起到了显著的扶持作用，并增加了汽车和耐用品的销量和产量。
Notably, keeping longer term interest rate slow has helped spark recovery in the housing market and led to increase sales and production of automobiles and other durable goods.
长期借款所支付利息中，生产及使用开始前所发生的，计入固定资产。生产开始后记入财务费用。
The long-term loan interest happening before the production shall be recorded in fixed assets, that after the production shall be recorded in financial expense.
长期负债是指一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券、长期应付款项等。
I. long-term liabilities refer to the debts which will be redeer after a year or an operating cycle longer than a year indue * "long-term loans payable bonds payable long-term accoi payable etc."
第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。
Article 18 If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be put into the category of current liabilities.
奥林巴斯的长期借款已经膨胀到527亿日元在过去的五年中，前董事长菊川刚收购回集团包括耗资2.1亿美元收购。
Olympus's long-term borrowings have swelled to 527 billion yen in the past five years, when former Chairman Tsuyoshi Kikukawa made acquisitions including the $2.1 billion takeover of Gyrus Group Plc.
因为到期的长期借款金额巨大，企业的还款压力非常大，同时由于偿还长期借款，会使企业的流动资产减少，企业可能不能满足日常开支的需求，所以企业会有流动性风险。
The amount of matured long-term debt is large and the repayment of long-term debt will reduce the current assets of the company. It is difficult to cover the overheads.
本文以中国A股上市公司为研究对象，分析了企业盈余质量与总借款债务成本，长期借款债务成本和信用借款债务成本之间的关系，以检验我国银行是否能够识别借款企业的盈余质量。
We examine the relation of earnings quality and cost of debt in Chinese A-share stock markets in order to test whether banks in China can see through firms' earnings quality.
本文以中国A股上市公司为研究对象，分析了企业盈余质量与总借款债务成本，长期借款债务成本和信用借款债务成本之间的关系，以检验我国银行是否能够识别借款企业的盈余质量。
We examine the relation of earnings quality and cost of debt in Chinese A-share stock markets in order to test whether banks in China can see through firms' earnings quality.
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