在其他各点都相同的状况下,会计师有权抉择衡量那个标的优先偿付。
Where an accountant has a choice of measurements the most objective will be preferred, other things being equal.
一已故合伙人的个人财产应用来承担该已故自然人是合伙成员时发生的所有的合伙义务,但应优先偿付该人的个人债务。
The individual property of a deceased partner shall be liable for all obligations of the partnership incurred while he was a partner but subject to the prior payment of his separate debts.
一旦设计债得到识别和标记,通过重构进行偿付应该放在优先的位置。
Once design debt has been identified and logged, repayment via refactoring should certainly be made a priority.
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