debtor 音標拼音: [d'ɛtɚ]
n . 債務人,借主,借方
債務人,借主,借方
debtor 債務人
debtor n 1 :
a person who owes a creditor ;
someone who has the obligation of paying a debt [
synonym : {
debtor }, {
debitor }]
[
ant : {
creditor }]
Debtor \
Debt "
or \,
n . [
OE .
dettur ,
dettour ,
OF .
detor ,
detur ,
detour ,
F .
d ['
e ]
biteur ,
fr .
L .
debitor ,
fr .
debere to owe .
See {
Debt }.]
One who owes a debt ;
one who is indebted ; --
correlative to creditor .
[
1913 Webster ]
[
I '
ll ]
bring your latter hazard back again ,
And thankfully rest debtor for the first . --
Shak .
[
1913 Webster ]
In Athens an insolvent debtor became slave to his creditor . --
Mitford .
[
1913 Webster ]
Debtors for our lives to you . --
Tennyson .
[
1913 Webster ]
Debtor Various regulations as to the relation between debtor and creditor are laid down in the Scriptures .
(
1 .)
The debtor was to deliver up as a pledge to the creditor what he could most easily dispense with (
Deut .
24 :
10 ,
11 ).
(
2 .)
A mill ,
or millstone ,
or upper garment ,
when given as a pledge ,
could not be kept over night (
Ex .
22 :
26 ,
27 ).
(
3 .)
A debt could not be exacted during the Sabbatic year (
Deut .
15 :
1 -
15 ).
For other laws bearing on this relation see Lev .
25 :
14 ,
32 ,
39 ;
Matt .
18 :
25 ,
34 .
(
4 .)
A surety was liable in the same way as the original debtor (
Prov .
11 :
15 ;
17 :
18 ).
DEBTOR ,
contracts .
One who owes a debt ;
he who may be constrained to pay what he owes .
2 .
A debtor is bound to pay his debt personally ,
and all the estate he possesses or may acquire ,
is also liable for his debt .
3 .
Debtors are joint or several ;
joint ,
when they all equally owe the debt in solido ;
in this case if a suit should be necessary to recover the debt ,
all the debtors must be sued together or ,
when some are dead ,
the survivors must be sued ,
but each is bound for the whole debt ,
having a right to contribution from the others ;
they are several ,
when each promises severally to pay the whole debt ;
and obligations are generally binding on both or all debtors jointly and severally .
When they are severally bound each may be sued separately ,
and on the payment of debt by one ,
the others will be bound to contribution ,
where all had participated in the money or property ,
which was the cause of the debt .
4 .
Debtors are also principal and surety ;
the principal debtor is bound as between him and his surety to pay the whole debt .
and if the surety pay it ,
he will be entitled to recover against the principal .
Vide Bouv .
Inst .
Index ,
h .
t .;
Vin .
Ab .
Creditor and Debtor ;
Id .
Debt ;
8 Com .
Dig .
288 ;
Dig .
50 ,
16 ,
108 Id .
50 ,
16 ,
178 ,
3 ;
Toull .
liv .
2 ,
n .
250 .
安裝中文字典英文字典查詢工具!
中文字典英文字典工具:
複製到剪貼板
英文字典中文字典相關資料:
香港稅務指南 - rytc. com. hk 舉證責任 Burden of proof 當評稅主任誠實地評稅時,倘若納稅人不同意他的評稅,納稅人只得根據稅務條例第64條提出反對,而稅務條例第64(8)條規定,納稅人負有舉證責任(burden of proof),換言之,納稅人須提出足夠證明及理據(sufficient proof and reasons),支持他反對的論點(grounds of objection)。
會計資訊系統-交流園地 - ais. tw Q058-1 -1同學回應:[u850****@mail2 scu edu tw] (92 1 5) 流動比率表示每元流動負債即有多少元的流動資產來保障。 流動比率越高表示短期償債能力越強,營業週期越短者,其流動比率越低。流動比率如大於 1 ,表示企業的流動資產可以應付流動負債,相反,流動比率如小於 1 ,表示公司的流動資產不足以