Gabby, who damaged knee ligaments in United's Champions League draw with Villarreal back in September 2005, says he has a debt of honour to Sir Alex.

At the same time, we must optimize the structure of corporate debt financing, and increase long-term debt ratio and the proportion of corporate bond financing, give full play to the long-term debt and corporate governance effects of debt and improve financial performance.

同时，也要优化公司债务融资结构，适当增大长期负债比例和企业债券融资比例，充分发挥长期债权和企业债券的治理效应，提高公司财务绩效。

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On this basis, the author also raised policy proposal about how to play the function of debt governance to reduce the extent of over-investment.

在此基础上，笔者还就如何发挥债务的治理作用、降低过度投资程度提出了政策建议。

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open an account with keep accounts sale on account a bank balance The balance of the wages was devoted to new books.

平衡；收支差额；余额银行余额剩下来的工资全用来购买新书上了。

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After entering into market economy system, most of enterprises sell goods by an account sale, so management and control of trust risk become very important.

进入市场经济体制后，大部分企业采用赊销的形式销售商品，因而信用风险管理和风险控制的难度加大。

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The Research of an Account Sale Venture Controlling in Electronic Part of an Apparatus Selling

电子元器件企业赊销风险控制研究

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The credit sale system instituted by the act gave a great push to the federal land sale, invigorated federal land market and promoted the rapid development of the west.

该法令确立的分期付款售地制度有力地促进了联邦土地的销售，活跃了联邦的土地市场，促进了西部的快速开发。

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This paper explains the notion of credit sale and two kinds of credit sale risks, and analyzes the present situation of credit sale risks of Chinese enterprises and some fundamental reasons.

阐述了信用销售的概念和两类信用销售风险，分析了我国企业面临的信用销售风险状况及根源。

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So how to better and strengthen the credit sale and credit management is a pre-requisite task for Daqing Oil Administration Bureau ( DOAB for short).

如何改善和加强企业的赊销与信用管理是大庆石油管理局必须解决的重要课题。

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In order to protect the seller's interest in credit sale, the state lawbegan to forced the buyer to obey the merchandise tradition.

因此，宋代法律开始注意约束赊买方遵守商业信用，保护赊卖方的合法利益不受损害。

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It will help to achieve well the target of credit sale management that using theories and methods related in analytical CRM ( Customer Relationship Management) research in relation between enterprises and customers.

应用分析型CRM（客户关系管理）系统的有关理论和方法，对企业与客户间的这种互动关系进行研究，将有助于信用销售管理目标的良好实现。

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This text manage the angle from the finance, and introduce the current business enterprise to enhance the necessity to manage to credit sale business with the concrete measure.

从财务管理角度，亟须加强当前企业对赊销业务管理的具体措施。

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A credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.

赊销记人借项，或记人应收帐款销售帐的贷项。

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The second chapter defines the credit sale, expatiates the characteristics and the flow of credit sale, analyses the basic theories of credit sale.

第二章，阐述了赊销定义与特点，进行了赊销流程分析，并介绍了赊销风险理论基础。

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Song on credit sale contract system development and improvement of its era of economic, political, military, and cultural background of a combined process of interaction.

宋代赊买卖契约制度的发展、完善是其时代经济、政治、军事、以及文化背景相互作用的一个化合过程。

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In the current economic and social environment, credit sale has become an important competitiveness means for enterprise, but enterprise must face the risk of credit sale.

在当前经济社会环境下，赊销已成为企业竞争的一种重要手段，赊销风险是企业必须面对的风险。

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Credit sale means that an enterprise agrees customers to pay whole accounts after their accepting the enterprise's goods or service for some time.

信用销售，是指企业向客户销售产品或提供服务时，同意客户在未来一定期间内全额支付货款或服务费。

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The result of credit sale depends on enterprises' credit policy, including reputation period, reputation standard and cash discount, etc..

赊销效果的好坏，取决于企业的信用政策，包括信用期间、信用标准、现金折扣等。

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Risk of credit sale is one of credit risk. It can be divided into uncontrollable credit risk and controllable credit risk.

赊销风险属于信用风险的一种，它可分为不可控赊销风险和可控赊销风险。

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The cash sale and the credit sale are two kinds of basic ways which regularly taken by enterprises while selling its products.

现销和赊销是企业在销售产品时经常采取的两种基本方式。

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Credit sale is often used by many corporations in order to reinforce market position, increase sales, and reduce inventories.

赊销是企业为强化自己在市场中的地位和实力、扩大销售、增加收益、减少库存而被广泛采用的一种销售方式。

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