...收入(负债减少),贷记已实现收入 例: 预收时: 服务已提供: (四) 长期负债一年内到期部分(Current Maturities of Long-Term Debt) 11-3 =>当公司有一长期债务(五年或十年以上),会有一部分的债务是未来一年 内要偿付的称之。
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本保险单终止后,本公司将按日比例退还被保险人本保险单项下未到期部分的保险费。
After termination of the Policy, the premium shall be refunded to the Insured calculated on prorata daily basis for the period from the date of termination to the date of expiry.
如果雅典方面能够卖掉这些黄金,希腊理论上至少能够满足部分最近快要到期的国债的偿还额,而不需要任何外界的帮助。
If Athens were to sell that gold, the Greek state would theoretically be able to meet at least part of the debt payments due soon without any outside help.
由于希腊常常拆东墙补西墙,用借款来偿付到期利息,但是曾经可以花掉部分借款,希腊30年远期现金利率的30年将达到10 - 11%。
Since Greece would pay interest on all of its borrowings, but could use only part of them, its cash interest rate over 30 years would be about 10-11%.
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