长期借款

长期借款包括向金融机构借款和向其他单位借款。

Long-term loans payable include the loans borrowed from financial institutions and other units .

所以，房地产开发企业在很大程度上依赖于金融机构提供的长期借款。

Therefore , the real estate development companies rely heavily on financial institutions to provide long-term loans .

对两类企业负债结构进一步发现：3C行业短期借款比例呈下降趋势，长期借款比例呈上升趋势；而生物医药行业与之相反。

Furthermore , we compare the debt structure between 3C industry and biology industry , and find out that the short-term debt ratio of 3C has an upward trend , while the long-term debt ratio has a downward trend . However , the situation of biology industry is reverse .

企业长期借款应计利息核算浅议

On Calculating Methods of Accrued Interest of Long - term Loan

在银行借款中，主要是短期借款，长期借款比例很小。

Short-term borrowing is the main section of bank loan .

长期借款资本成本计算的关键是确立税前资本成本。

The long-term loan costing of key is fix on capital pre-ratepaying cost .

长期借款比例对会计稳健性有显著的负向的影响，长期借款比例越高，会计稳健性越差。

The higher proportion of long-term borrowing , the accounting conservatism is worse .

将从海外分行融资的长期借款从流动负债中予以扣减；

Remove the net of long-term borrowings from overseas branches from the current liabilities ;

长期借款利息费用和债券投资利息收益的核算

The Accounting of the Cost of Long-term Loan Interest and the Profits of Bond Investment Interest

其次，只有政府可以办理长期借款，而且不是提供给每个人。

Second , only the government will lend for long periods , and not to everyone .

外界认为这一举措旨在安抚金融市场，并无限期地将长期借款利率保持在低位。

It 's seen as a step intended to reassure financial markets and keep long-term borrowing rates low indefinitely .

尽管由于政府长期借款导致了这次危机，希腊还是希望能够获得更多的国际援助。

Greece is expected to seek more international help , even though years of government borrowing led to the crisis .

长期借款应当分别借款性质按实际发生的数额记帐。

They shall be accounted independently according to the different characters of the loans and at the amount actually incurred .

在缺少零售客户大笔存款的情况下，外国银行所依靠的是海外的集团内融资，包括长期借款在内。

In the absence of large retail customer deposits , foreign banks rely on overseas intra-group funding , including long-term borrowings .

从而表明，银行能够根据公司的盈余质量高低调整其长期借款利率。

This means that the banks have abilities to adjust the interest of the long-term loans in accordance to the earnings quality .

首先，法国银行特别依赖浮动的短期大规模集资，而不是更固定的存款或长期借款。

First , French banks are particularly reliant on potentially flighty short-term wholesale funding , rather than on stickier deposits or long-term debt .

而长期借款融资现金流、民间融资现金流、政府补贴现金流支持中小企业增长的作用不够。

Long-term loan financing cash flow , non-governmental financing cash flow , cash flow of government subsidies is not enough to support SMEs growth .

随着资本市场发展和完善，我国上市公司财务资源的取得涵盖了商业信用、短期借款、长期借款、发行债券和股权融资（包括配股、增发）等全面的融资方式。

With the development of capital market , companies can finance with commercial credit , short-term loan , long-term loan , bonds and stock equity .

公共部门投资所需的部分资金，应当来自由未来的专项收入流（比如公共部门的收费和逐步提高的碳排放税）支持的长期借款。

The public investments should be financed in part through long-term borrowing backed by dedicated future revenue streams ( e.g. public-sector tariffs and gradually rising carbon taxes ) .

本文以中国A股上市公司为研究对象，分析了企业盈余质量与总借款债务成本，长期借款债务成本和信用借款债务成本之间的关系，以检验我国银行是否能够识别借款企业的盈余质量。

We examine the relation of earnings quality and cost of debt in Chinese A-share stock markets in order to test whether banks in China can see through firms'earnings quality .

基本结论是：在大企业内部融资对投资的影响最大，而在中小企业长期借款对投资的影响最大。

The basic conclusion is that in large firms it is the internal financing , while in small firms it is the long-term loan that has the strongest influence on investment .

然而，从海外分行融资的长期借款在中国被当作流动负债，因此这降低了流动性比率，虽然这时并没有立即偿债的需求。

However , in China the net of long-term borrowings from overseas branches are treated as current liability , thus reducing the liquidity ratio although no immediate demand for repayment is given .

金融市场发育程度和公司债务期限水平显著负相关，说明在金融市场化程度高的省份，对银行资金管理的监管力度更大，对长期借款标准的收紧更加严格。

The financial market development is negatively correlated with debt maturity level . It shows that the supervision of bank capital management is better and the tightening of long-term loan standard is stricter .

实证结果证明：公允价值变动损益与企业长期借款显著正相关；计入资本公积的公允价值变动与企业短期借款正相关。

Empirical results show that : the correlation between changes in fair value and long-term loans was significant positive ; change in fair value included in capital reserve and short-term loans are related .

奥林巴斯的长期借款已经膨胀到527亿日元在过去的五年中，前董事长菊川刚收购回集团包括耗资2.1亿美元收购。

Olympus 's long-term borrowings have swelled to527 billion yen in the past five years , when former Chairman Tsuyoshi Kikukawa made acquisitions including the $ 2.1 billion takeover of Gyrus Group Plc .

当内源融资、短期借款上升到超过某个范围时，会引起治理绩效的下降；股权融资、长期借款的影响也呈现出曲线形式，先下降后上升；长期债券反向影响公司的治理绩效。

The effect of equity financing and long-term borrowing to governance performance is also shown a form of curve , first fall and then promote . The long-term bond is reverse impact of performance .

由于银行借款和债券是我国企业目前最主要的债务资金来源，因此本文讨论的债务融资主要是银行借款（包括短期、中长期借款）和债券融资。

As the bank loans and corporate bonds in China is currently the main source of debt financing , the article discusses the debt financing is the main bank borrowings ( including short-term , medium and long-term loans ) and bond financing .

结合我国的制度背景，国有控股会削弱会计信息稳健性，短期借款比例高的私有企业会计政策更加稳健，而长期借款比例高的国有企业会计稳健性较低。

Combined with the special background of China , the state-owned holding undermines the accounting conservatism . The private enterprise with a high proportion of short-term loans shows higher accounting conservatism while the state-owned enterprise with a high long-term proportion shows lower accounting conservatism .

结果表明，上市公司偏好内源融资，在外源融资中更偏好股权融资，其次为发行债券，再次为短期借款，最后为长期借款。

The results show that the listed companies prefer endogenous financing , and in the external financing the listed companies are more preferred equity financing , followed by the issuance of bonds , again for short-term borrowing , the last for the long-term borrowing .

当长期借款后，对方需要一次性还清债务时，你需要在最后期限的前一个月发邮件提醒对方，展现出你严格遵守条款的一面，这么做一点也不为过。

In the scenario where one lump-sum payment is being paid back after a long-term loan , it never hurts to send a reminder email a month in advance of the due date to show her that you 're sticking firm to the terms .