现金清偿债务

债务重组共有五种方式，分别是：以低于债务帐面价值的现金清偿债务；

There are following five types of debt restructuring : ( 1 ) Satisfaction of a debt by a cash with the amount less than the debt ;

《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。

According to Accounting Criteria of Enterprises Debt Reconstruction , in paying debt by non-cash asset , the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit .

当一家公司宣布破产时，这表明它的资产和现金流无法清偿债务。

When a company declares bankruptcy it is saying it cannot pay its debt holders out of assets and cash flows .

在正常经济条件下，企业如何能适时保持足够的现金，以便清偿到期债务，是企业现金管理及持续经营的先决条件。

Under the normal economic condition , how to keep enough cash in good time , for the purpose of discharge the obligation , is precondition that business enterprise manage cash and operate in a long term .