债务抵销

债务抵销具有以下功能，即便利、节约、维护公平以及担保功能。

Debt set-off has the functions of convenience , saving , fairness maintenance and guarantee .

因此本文试图通过对债务抵销的梳理探讨，进一步加深对债务抵销的理解。

So , the author tries to deep the comprehension about debt set-off through the study on this system .

在司法实践中引起争议最多的就是债务抵销的条件，特别是法定抵销的条件。

In the judicial practice , the most dispute-causing problem is the conditions of debt set-off , especially the conditions of legal set-off .

此外，各位老师的批评指正，必将提升笔者对债务抵销理解的深度。

Moreover , the criticism and correction of my teachers will definitely promote the depth of comprehension of the author about debt set-off .

但老师的批评指正必将弥补这些缺憾，同时也会对完善我国的债务抵销制度起到很大的推动作用。

But the criticism and correction of my teachers will make up with it and promote the perfection of the debt set-off system of our country .

因此，笔者试图通过自己的微薄之力对债务抵销制度进行较为系统的梳理，以期为完善我国的债务抵销制度提供点简陋的建议。

Therefore , the author tries to do systematic arrangement on the system of debt set-off in order to put forward some tentative suggestions for the perfection of the system of debt set-off of our country .

（三）债务相互抵销；债权人扣押债务人的债务人（即第三人）的财产

( iii ) The obligations were set off against each other ; third-party attachments

对于已过诉讼时效的债务能否抵销，实务中存在着肯定说与否定说这样两种观点。

There are too absolutely opposite opinions on whether the debt which is beyond the limitation of action can be offseted .

受托人管理运用、处分不同委托人的信托财产所产生的债权债务，不得相互抵销。

The creditor 's right and the debt caused when the trustee manages , utilizes and disposes the trust property of different trustors must not offset each other .

在《企业会计制度》中，没有规定在编制合并报表时企业集团发生债务重组业务合并抵销方法，而实践中集团内债务重组合并会计报表抵销时点问题却时有发生。

In " Enterprise 's Accounting Bylaw ", there is not stipulated the method of recombinate and offset debt affair restructuring in internal group while working out the report form . But the problem appears occasionally when accounting statement recombinate and offset debt affair for internal group in practice .