偿债基金

公司定期把现金存入偿债基金。

At regular intervals , the corporation deposits cash into this sinking fund .

在拿破仑战争期间，偿债基金的机制继续运作，只是方式益发古怪了。

The sinking fund continued in operation through the Napoleonic wars , though in an increasingly bizarre fashion .

改进后的偿债基金法既能更好地贴合建筑物价值随时间减损的实际分布规律，又可避免原方法的逻辑矛盾。

The improved method of repayment funds is closer to the regulation of the actual reducing distribution of the value of buildings .

偿债基金不是流动资产，因为它不能用于支付流动负债。

A bond sinking is not classified as a current asset , because it is not available for the payment of current liabilities .

市政债券早赎是其重要特征之一，包括选择性早赎、强制性偿债基金和特别早赎三种形式。

Call feature is important for municipal bonds . These are the optional redemption , the mandatory sinking fund and the extraordinary redemption .

本文还从偿债基金机制和保险机制以及制度保障来提出进一步提升地方政府债券的偿付能力的建议。

This article further enhances the solvency of local treasury bonds from the sinking fund mechanism and insurance mechanisms , as well as an institutional guarantee .

为了使发行的债券对稳健的投资者更具吸引力，有些公司设立了专门用于在到期日偿付债券的偿债基金。

To make a bond issue more attractive to conservative investors , some corporations create a bond sinking fund , designated for repaying the bonds at maturity .

借助两个大型城市基础设施项目投融资和社会效益的分析，提出建立城市基础设施建设基金的合理性，目前大多数城市建立了类似的偿债基金，用于偿还国家开发银行的贷款。

By means of analysis on two large sized urban infrastructure projects ' investment and financing and social benefit , the author proposed the rationality to establish the urban infrastructure construction fund .

另外，通过建立偿债基金、将出口创汇与外债偿还相结合、提前或延迟偿还债务，也可以达到防范外债汇率风险的目的。

Besides , we can achieve the same goal through establishing the repaying fund , combining the export with the foreign debt repayment and repaying the debt in advance or deferring dong it .

当大英帝国赢得了一场战争的时候，投资者们就会预期政府将停止发行新的债券，他们就会通过偿债基金购买以前发行的债券，债券的利率就会下降，债券的资本价值就会上升。

When the British won a battle , investors anticipated the day that the government would stop issuing new bonds and turn to buying old ones via the sinking fund . Rates fell and values rose .

在此基础上，应积极拓宽融资渠道，尝试发行地方政府债券或建立专项偿债基金，已达到开源节流的目的。

Based on this , we should actively broaden the financing channels , trying to set up special issue local government bonds and a sinking fund , in order to achieve the purpose of raising revenue and cutting expenditure .

晚清时期政府外债偿还危机因素探析分期偿还，分期付款用分期付款和偿债基金的形式偿清（债务，如抵押）

Exploration and Analysis on the Factors of Governmental Foreign Debt Redemption Crisis in the late Qing Dynasty ; To liquidate ( a debt , such as a mortgage ) by installment payments or payment into a sinking fund .