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1)  coverage [英]['kʌvərɪdʒ]  [美]['kʌvərɪdʒ]
①保额②偿债准备金,偿债能力
2)  liability-compensating reserve
偿债准备金
1.
In this paper,we discuss 4 kinds of local government liabilities and provide a new way to estimate the scale of uncompensated liabilities and liability-compensating reserve.
通过对地方政府违约债务具体表现形式的探讨,从数理经济学视角提出了测算违约债务规模和合理设置偿债准备金的总体思路,整个机制可以为完善地方政府债务管理体系、保障各级财政安全提供理论依据。
3)  provision,provisions for liabilities
偿债准备
4)  sinking fund reserve
偿债基金准备
5)  debt paying ability
偿债能力
1.
An Empirical study on debt paying ability financial ratios′ distribution of listed enterprise;
我国上市公司偿债能力指标的分布特征研究
2.
Analysis of enterprise s debt paying ability and evalution of enterprise s prestige grade;
偿债能力分析与企业信誉评价
3.
By analyzing the debt paying ability,the management of hospital can evaluate the hospital s financial position and make the correct decision.
分析医院的偿债能力将有利于医院管理者正确评价医院的财务状况,帮助其做出正确决策。
6)  solvency [英]['sɔlvənsi]  [美]['sɑlvənsɪ]
偿债能力
1.
Solvency Analysis for Liability Operation of Public Medical Institutions;
公立医疗机构负债经营偿债能力分析
2.
In accordance with the reality that the colleges and universities operate in debt in our country,an objective background of in debt is analysed,and the evaluation index system of solvency is constructed as well as the evaluating criterion is given.
针对我国高等学校负债运行的现实,客观分析形成负债的背景,构建高等学校账面相对偿债能力评价指标体系,并给出评价标准,从宏观上指出高等学校的偿债途径。
3.
The solvency of financial analysis is an important part of the current evaluation of short-term solvency of enterprises and long-term solvency of the commonly used indicator system,not a true reflection of the solvency of enterprises.
偿债能力分析是财务分析的重要内容之一,目前评价企业短期偿债能力和长期偿债能力常用的指标体系,还不能真实反映企业的偿债能力。
补充资料:偿金
1.《汉书.直不疑传》:"其同舍有告归,误持其同舍郎金去。已而同舍郎觉,亡意不疑,不疑谢有之,买金偿。后告归者至而归金,亡金郎大惭,以此称为长者。"后用"偿金"事作为能忍受委屈的忠厚长者之风的典故。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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