?debtor

debtor發(fā)音

英：[?det?(r)]　　美：[?d?t?]

英：　　美：

debtor中文意思翻譯

n. 借方, 債務(wù)人

debtor詞形變化

形容詞: debtless |

debtor同義詞

mortgagor | insolvent | bankrupt | defaulter | pledger | debitor | borrower

debtor反義詞

creditor

debtor常見例句

1 、The creditor has the debtor's land transferred to him in settlement.───債權(quán)人可在清算中將債務(wù)人的土地轉(zhuǎn)歸自己。

2 、He tried hard to avoid meeting the debtor.───他努力避免與那債主碰面。

3 、He crowded the debtor for payment.───他催逼負(fù)債人還債。

4 、In as much as the debtor has no property, Iabandoned the claim.───因?yàn)閭鶆?wù)人無財(cái)產(chǎn),我放棄了債務(wù)。

5 、If the creditor and security provider are both at fault, the security provider's portion of civil liability shall not exceed half of the debtor's unpayable portion.───債權(quán)人、擔(dān)保人有過錯(cuò)的，擔(dān)保人承擔(dān)民事責(zé)任的部分，不應(yīng)超過債務(wù)人不能清償部分的二分之一。

6 、After the peoples court accepts the bankruptcy case and before it declares the debtor bankrupt, the debtor or the creditor may apply to the peoples court for restructure.───人民法院受理破產(chǎn)案件后,在宣告?zhèn)鶆?wù)人破產(chǎn)以前,債務(wù)人或者債權(quán)人可以向人民法院申請(qǐng)重整。

7 、Holding a debtor's property to prevent it from being sold until debt is pay.───占有債務(wù)人的財(cái)產(chǎn)，阻止它被出售直到債務(wù)付還。

8 、You're not the first gentleman I've sent to the debtors' prison.─── 你不是第一個(gè)欠債不還被我送進(jìn)監(jiān)獄的的人

9 、A debtor may file for bankruptcy,which is called "voluntary bankruptcy".───債務(wù)人可以申請(qǐng)破產(chǎn)，這叫做“自愿破產(chǎn)”。

10 、The guarantor still has the right to counterplea even if the debtor gives up the right to counterplea.───債務(wù)人放棄對(duì)債務(wù)的抗辯權(quán)的，保證人仍有權(quán)抗辯。

11 、The debtor was summoned to appear in court.───債務(wù)人被傳出庭。

12 、Article 71 Where the debtor performs his obligation at its maturity, or where the pledgor pays, prior to maturity, the debt secured, the pledgee shall return the pledged property.───債務(wù)履行期屆滿質(zhì)權(quán)人未受清償?shù)模梢耘c出質(zhì)人協(xié)議以質(zhì)物折價(jià)，也可以依法拍賣、變賣質(zhì)物。

13 、A legal proceeding whereby money or property due a debtor but in the possession of another is applied to the payment of the debt owed to the plaintiff.───向(第三方)下達(dá)扣押令一種法律手續(xù)，由此屬于債務(wù)人的但為第三者掌管的財(cái)物被加于所欠原告的債務(wù)費(fèi)用中

14 、The debtor shall pay off the debt within 15 days after the receipt of the order of payment or raise objections in writing to the people's court.───債務(wù)人應(yīng)當(dāng)自收到支付令之日起十五日內(nèi)清償債務(wù)，或者向人民法院提出書面異議。

15 、Deteriorating trade relations between the world's number one debtor and its number one creditor are enough to keep any banker awake at night.───使世界最大的債務(wù)國(guó)與它的最大的債權(quán)國(guó)之間的貿(mào)易關(guān)系惡化，足以使任何銀行家都晚上睡不著覺。

16 、The phrase "place where the debtor is domiciled" means the place where the debtor's main office is located.───債務(wù)人住所地指?jìng)鶆?wù)人的主要辦事機(jī)構(gòu)所在地。

17 、We lose everything we own and I go to debtors' prison.─── 我們會(huì)失去一切 我會(huì)被關(guān)進(jìn)債務(wù)人監(jiān)獄

18 、Where the debtor's assets are not enough to clear off the bankrupt expenses or community liabilities, the liquidation shall be conducted pro rata.───債務(wù)人財(cái)產(chǎn)不足以清償所有破產(chǎn)費(fèi)用或者共益?zhèn)鶆?wù)的，按照比例清償。

19 、She'll be locked in the debtors' jail within this hour.─── 不出一小時(shí)她就會(huì)被關(guān)進(jìn)債務(wù)人監(jiān)獄

20 、Where a debtor has become insolvent, a creditor may file a petition with the people's court for the restructuring or the bankruptcy liquidation of the debtor.───債務(wù)人不能清償?shù)狡趥鶆?wù)，債權(quán)人可以向人民法院提出對(duì)債務(wù)人進(jìn)行重整或者破產(chǎn)清算的申請(qǐng)。

21 、I am debtor both to Greeks and to Barbarians, both to the wise and to the foolish.───因?yàn)闊o論對(duì)什么人，開化的，沒有開化的，有學(xué)問的，沒有學(xué)問的，我都欠他們的債。

22 、Thirdly, return to the real nature of outer party dissidence system, and synchronously build up the debtor dissidence law and distributive dissidence participation law.───再次，回歸案外人異議制度的本來面貌，同時(shí)構(gòu)建債務(wù)人異議之訴和參與分配異議之訴。

23 、Inasmuch as the debtor has go bankrupt, I will abandon the claim.───債務(wù)人既已破產(chǎn)，我將放棄債權(quán)。

24 、The debtor or the third party prescribed in the proceeding paragraph shall be a pledgor, the creditor shall be a pledgee, the movables delivered shall be the pledgings.───前款規(guī)定的債務(wù)人或者第三人為出質(zhì)人，債權(quán)人為質(zhì)權(quán)人，移交的動(dòng)產(chǎn)為質(zhì)物。

25 、The debtor whose property is subject to the mortgage is called the mortgagor.───其財(cái)產(chǎn)被按揭抵押的債務(wù)人被稱為抵押人.

26 、The debtor fell delinquent.───債務(wù)人逾期不能償還債務(wù)。

27 、After the peoples court accepts the bankruptcy case and before the declaring of bankruptcy, the debtor and the creditor may apply to the peoples court for conciliation.───人民法院受理破產(chǎn)案件后,在破產(chǎn)宣告前,債務(wù)人或者債權(quán)人可以向人民法院申請(qǐng)和解。

28 、Until the start of World War I, the United States had long been a “net debtor” country.───一次世界大戰(zhàn)前，美國(guó)長(zhǎng)期以來都是一個(gè)“凈債務(wù)”國(guó)。

29 、After the debtor performs the debt, the deposit shall offset the value amount or be returned.───債務(wù)人履行債務(wù)后，定金應(yīng)當(dāng)?shù)肿鲀r(jià)款或者收回。

30 、In civil execution, we always fall across the situation that multi-debtee apply execution against one debtor.───發(fā)揮簡(jiǎn)易訴訟程序價(jià)值作用以應(yīng)對(duì)訴訟數(shù)量和新類型訴訟的與日俱增，是世界各國(guó)普遍采取的對(duì)策。

31 、Assuring insurance is warrantee (debtor) according to obligee (creditor) requirement, request underwriter assures the insurance of own credence.───保證保險(xiǎn)是被保證人（債務(wù)人）根據(jù)權(quán)利人（債權(quán)人）的要求，請(qǐng)求保險(xiǎn)人擔(dān)保自己信用的保險(xiǎn)。

32 、A small debt makes a man your debtor,a large one makes him yourenemy.───借人小錢你不過多了一位債務(wù)人；借人大錢卻反替自己制造了一個(gè)敵人。

33 、I have a mistress in debtors jail, as you well know.─── 我有個(gè)情人關(guān)在債務(wù)人監(jiān)獄里 你知道的

34 、The creditor has a better memory than the debtor.───債權(quán)人比債務(wù)人有更好的記憶力。

35 、The guarantor shall be someone other than the debtor of the bill.───保證人由匯票債務(wù)人以外的他人擔(dān)當(dāng)。

36 、To protect the creditor, should default in payment be made by the debtor, security will often be required for the loan.───為了保護(hù)債權(quán)人，防止債務(wù)人不履行債務(wù)，貸款時(shí)一般要求提供擔(dān)保。

37 、Notable is, in creditor logical choice requests to repair, change, when re-act, depreciation perhaps removes the means such as goods, debtor must value the option of creditor.───值得注重的是，在債權(quán)人合理選擇請(qǐng)求修理、更換、重作、減價(jià)或者退貨等方式時(shí)，債務(wù)人一定要尊重債權(quán)人的選擇。

38 、Guarantors of the debtor, after having repaid debts on behalf of the debtor, may be deemed creditors, and enjoy the right to vote.───債務(wù)人的保證人，在代替?zhèn)鶆?wù)人清償債務(wù)后可以作為債權(quán)人，享有表決權(quán)。

39 、In as much as the debtor has no property , Iabandoned the claim.───21因?yàn)閭鶆?wù)人無財(cái)產(chǎn),我放棄了債務(wù)。

40 、The performing by a debtor of some act or service which is accepted by the creditor in full settlement,so that the debtor can no longer be sued.───和解與清償；債務(wù)人履行某種行為或作某種服務(wù)，債權(quán)人同意以此全部了結(jié)欠他的債務(wù)，這樣債務(wù)人不再會(huì)被起訴。

41 、and, it pains me now to say it, our lot as an insolvent flock of debtors.─── 這話我說出來還真難受 我們?cè)S多人都會(huì)變成債權(quán)人的破產(chǎn)羔羊

42 、The debtor was summoned (to appear before the magistrates).───(地方法官)已傳喚債務(wù)人出庭。

43 、The debtor and creditor must sign a document drawn up in accordance with government regulations.───借方和貸方必須簽定一份依據(jù)政府規(guī)章草擬的文件。

44 、However, the debtor or the debtor law because a bankruptcy petition has happened a year ago for reasons made claims except.───但是，債務(wù)人的債務(wù)人因?yàn)榉梢?guī)定或者有破產(chǎn)申請(qǐng)一年前所發(fā)生的原因而取得債權(quán)的除外。

45 、After receiving the notice of the assignment of the claim, the debtor may initiate against the assignee the defense which he had against the assignor.───債務(wù)人接到債權(quán)轉(zhuǎn)讓通知時(shí),債務(wù)人對(duì)讓與人享有債權(quán),并且債務(wù)人的債權(quán)先于轉(zhuǎn)讓的債權(quán)到期或者同時(shí)到期的,債務(wù)人可以向受讓人主張抵消。

46 、He had no normal business there, so perhaps he was looking for one of his debtors.─── 他在那沒有什么正常的生意 所以他可能是去那找債務(wù)人

47 、The performing by a debtor of some act or service which is accepted by the creditor in full settlement, so that the debtor can no longer be sued.───和解與清償; 債務(wù)人履行某種行為或作某種服務(wù)，債權(quán)人同意以此全部了結(jié)欠他的債務(wù)，這樣債務(wù)人不再會(huì)被起訴。

48 、Where the debtor fails to raise objections in writing and refuses to carry out the order of payment, the creditor may request the people's court to execute the order.───債務(wù)人在前款規(guī)定的期間不提出異議又不履行支付令的，債權(quán)人可以向人民法院申請(qǐng)執(zhí)行。

49 、A debtor who ceases to pay for debts due shall be presumed unable to pay.───債務(wù)人停止支付到期債務(wù)的,推定為不能清償。

50 、Due to the failure of the debtor to fulfil repayment obligations for over two years, collection is still not possible.───因債務(wù)人逾期末履行償債義務(wù),已超過兩年,仍然不能收回的。

51 、When petitioning for a settlement, the debtor shall submit a draft settlement agreement .───債務(wù)人申請(qǐng)和解，應(yīng)當(dāng)提出和解協(xié)議草案。

52 、If the debtor intends to transfer all or part of his obligations under the contract to a third person, such transfer shall be subject to the consent of the creditor.───債務(wù)人將合同的義務(wù)全部或者部分轉(zhuǎn)移給第三人的,應(yīng)當(dāng)經(jīng)債權(quán)人同意。

53 、When the debtor fails to carry out the debt service, the mortgagee has the priority of being paid back first through the auction of the mortgaged real estate according to law.───債務(wù)人不履行債務(wù)時(shí)，抵押權(quán)人有權(quán)依法以抵押的房地產(chǎn)拍賣所得的價(jià)款優(yōu)先受償。

54 、However, Chapter 11 allows the debtor to walk away from obligations under certain executory contracts (with many exceptions).───但是，破產(chǎn)法第11章規(guī)定在特定尚待履行的合同中，債務(wù)人可以免除履行的義務(wù)（存在很多例外情況）。

55 、Assist the Account Receivable Section in the collection of accounts directly from the debtor.───協(xié)助應(yīng)收帳部門直接向債務(wù)人追討欠款。

56 、Debt was secured on the debtor's person.───債務(wù)應(yīng)由債務(wù)人本人兌現(xiàn)。

57 、The debtor is doubtless in double troubles.───借債者很可能處在雙重困難中。翅膀,側(cè)樓。

58 、Ye blind guides, which say, Whosoever shall swear by the temple, it is nothing; but whosoever shall swear by the gold of the temple, he is a debtor!───你們這瞎眼領(lǐng)路的有禍了。你們說,凡指著殿起誓的,這算不得什么。只是凡指著殿中金子起誓的,他就該謹(jǐn)守。

59 、Thirdly debtor can use the rights of counterplea derived from the contract to oppose the third party.───債務(wù)人可以合同所產(chǎn)生的一切抗辯來對(duì)抗因合同受益的第三人。

60 、The risk that a debtor or counterparty will be unable or unwilling to repay or may otherwise default on a financial obligation of some kind.───債務(wù)人或交易對(duì)手不能或不愿意償還或履行某種財(cái)務(wù)義務(wù)的風(fēng)險(xiǎn)。

61 、If the debtor is a guarantor for another unit, it shall, within five days after receiving the notice of the people's court, in turn notify the relevant parties.───債務(wù)人為其他單位擔(dān)任保證人的,應(yīng)當(dāng)在收到人民法院通知后五日內(nèi)轉(zhuǎn)告有關(guān)當(dāng)事人。

62 、How much is still owing to the company by its debtor ?───債務(wù)人還欠公司多少錢?

63 、Creditor"s subrogation concerns the relationship between the creditor and the debtor and between the debtor and the sub-debtor.───債權(quán)人代位權(quán)涉及到債權(quán)人與債務(wù)人、債務(wù)人與次債務(wù)人二個(gè)法律關(guān)系。

64 、Within 40 years, after two costly world wars and economic mismanagement, it became a net debtor and the dollar usurped sterling's role.───但之后的40年,它接連禁受兩次世界大戰(zhàn),加之經(jīng)濟(jì)管理不善使得自身淪為一個(gè)凈債務(wù)國(guó)。

65 、A debtor's sureties shall not be distrained upon so long as the debtor himself can discharge his debt.───只要債務(wù)人能夠支付他的債務(wù)，就不應(yīng)當(dāng)扣押他的擔(dān)保人的抵押物。

66 、The guarantor shall still bear the security liability if the creditor and debtor agree to alter content of principal contract but have not performed accordingly.───債權(quán)人與債務(wù)人協(xié)議變動(dòng)主合同內(nèi)容，但并未實(shí)際履行的，保證人仍應(yīng)當(dāng)承擔(dān)保證責(zé)任。

67 、Company becomes debtor by issuing bonds,signing the borrow contracts or purchasing goods and so on.───公司通過發(fā)行債券、簽訂借貸合同或購買商品等方式成為債務(wù)承擔(dān)者。

68 、Inasmuch as the debtor has gone bankrupt, I will abandon the claim.───債務(wù)人既已破產(chǎn),我將放棄債權(quán)。

69 、Because the debtor would then be at our mercy.─── 因?yàn)檫@樣 借貸者就要任憑我們擺布

70 、The guarantor and debtor shall bear joint liability for the creditor's consequent loss.───因此給債權(quán)人造成損失的，由保證人與債務(wù)人承擔(dān)連帶賠償責(zé)任。

71 、When the Code of or encumber period, the debtor fails to repay some debt Chengdianren or mortgagee on the property of legal powers enjoyed.───另一方面，典當(dāng)物的評(píng)估價(jià)值高，典當(dāng)行收益也會(huì)相應(yīng)提高。而他們考慮更多的是風(fēng)險(xiǎn)規(guī)避的問題。在房產(chǎn)評(píng)估上也會(huì)體現(xiàn)這一原則。

72 、It is ironic that the biggest debtor of the world (USA) is also the safest place to put your money.───世界最大的債務(wù)人(美國(guó))卻也是投放你的資金最安全的地方，真是諷刺。

73 、Enjoy the rights of creditors is, who is an obligation of the debtor.───享有權(quán)利的人是債權(quán)人，負(fù)有義務(wù)的人是債務(wù)人。

74 、Where the peoples court declares the debtor bankrupt, liquidation received by the conciliating creditor from the debtor due to the execution of the agreement is still valid.───人民法院宣告?zhèn)鶆?wù)人破產(chǎn)的,和解債權(quán)人因債務(wù)人執(zhí)行和解協(xié)議所受的清償仍然有效。

75 、By 1786, no less than seven states were issuing their own paper, and debtor groups in the other six states were clamoring for similar issues.───到了1786年，不到七個(gè)州發(fā)行了自己的紙幣，其他六個(gè)州的債務(wù)人團(tuán)隊(duì)也強(qiáng)烈要求發(fā)行紙幣。

76 、And if the debt isn't paid, they'll take you to the debtors' prison.─── 如果還不清債務(wù)的話 他們就要把你關(guān)進(jìn)債務(wù)人監(jiān)獄

77 、A priority of payment given to one or more creditors by an insolvent debtor.───優(yōu)先償付由破產(chǎn)負(fù)債人給予一個(gè)或多個(gè)債權(quán)人的優(yōu)先償付

78 、Call me what you like, coward, debtor, liar, cheat.─── 你管我叫什么都行 膽小鬼 欠債人 撒謊精 大騙子

79 、The creditor shall have the right to demand that the debtor fulfil his obligations as specified by the contract or according to legal provisions.───債權(quán)人有權(quán)要求債務(wù)人按照合同的約定或者依照法律的規(guī)定履行義務(wù)。

80 、He ask for the file on 1991 debtor.───他要有關(guān)1991年債務(wù)人的案卷。

81 、Debtor feigns（捏造） robbery to hide in police station.───一欠債人為了能躲在警察局里，假裝被劫。

82 、Creditor have better memory than debtor.───債主比借主記憶力更佳。

83 、To appoint(one's debtor) as a debtor to one's creditor in place of oneself.───債務(wù)轉(zhuǎn)移將自己的債務(wù)人轉(zhuǎn)移給自己的債權(quán)人。

84 、Accounting]The deduction of a payment made by a debtor from an amount due.───會(huì)計(jì)學(xué)]貸款扣除額:由欠債人從應(yīng)付數(shù)目中的付款扣除。

85 、You will also learn about the debtor risks management.───你將同時(shí)學(xué)習(xí)到債務(wù)人風(fēng)險(xiǎn)管理方面的知識(shí)。

86 、Credit insurance is a kind of insurance that shows obligee casts the credit risk that defends debtor to the underwriter.───信用保險(xiǎn)是指權(quán)利人向保險(xiǎn)人投保債務(wù)人的信用風(fēng)險(xiǎn)的一種保險(xiǎn)。

87 、The legal representative of the debtor must attend the creditors'meetings and answer the creditors inquiries.───債務(wù)人的法定代表人必須列席債權(quán)人會(huì)議,回答債權(quán)人的詢問。

88 、Third, the third party and the debtor bear untrue joint compensation obligation.───三是第三人與債務(wù)人承擔(dān)不真正連帶責(zé)任。

89 、To appoint(one's debtor)as a debtor to one's creditor in place of oneself.───債務(wù)轉(zhuǎn)移將自己的債務(wù)人轉(zhuǎn)移給自己的債權(quán)人

如何理解會(huì)計(jì)中的的creditor和debitor

Debitor是債務(wù)人的意思，說白了就是指某個(gè)人欠債；Creditor是債權(quán)人，意思就是這個(gè)人借了錢給別人。這倆詞在早些時(shí)候的西方會(huì)計(jì)里面出現(xiàn)的較多；Debitor其實(shí)相當(dāng)于Accounts Receivable 也就是應(yīng)收賬款；Creditor則是Accounts Payable也就是應(yīng)付賬款。也就是所謂的“借應(yīng)收，貸應(yīng)付”。

下面我舉一個(gè)做賬時(shí)的實(shí)例來讓大家更清楚一些。

假設(shè)一家A公司，它從我的公司購買了一臺(tái)5000元的電腦，下個(gè)月付款給我。那么做賬的時(shí)候，A公司應(yīng)該為債務(wù)人（Debitor），因?yàn)樗肺义X。所以我公司做賬時(shí)，應(yīng)做如下賬目：

A公司

Dr（借）：應(yīng)收賬款 5000元

Cr（貸）：電腦 5000元

下個(gè)月A公司到了付款日，把5000元錢打到了我的銀行賬戶，那么我應(yīng)該再入一筆賬，來把那筆應(yīng)收款沖掉：

A公司

Dr（借）：銀行存款 5000元

Cr（貸）：應(yīng)收賬款 5000元

以上兩筆入賬，合起來看，就應(yīng)收而言，一借一貸，平了。相當(dāng)于是

A公司

Dr（借）：銀行存款 5000元

Cr（貸）：電腦 5000元

這個(gè)合起來的賬目，意思就是我公司貸方有一臺(tái)電腦（資產(chǎn)減少），借方出現(xiàn)5000的銀行存款（資產(chǎn)增加），也就是從一臺(tái)電腦轉(zhuǎn)化成了5000塊錢。

如何理解會(huì)計(jì)中的的creditor和debitor

creditor和debitor分別指“借”和“貸”。