1. [债务人]：债券购买者与发行者之间是一种债权债务关系,债券发行人即债务人(Debtors),投资者(或债券持有人)即债权人(Creditors). 最常见的债券为定息债券、浮息债券以及零息债券.

2. 应收帐款：debtor in possession拥有资产所有权的债务人 | debtors应收帐款 | debtors ledger债务人分类帐,应收帐款分类帐

3. 应收账项：Provision for bad debts in r espect of 坏账准备包括 | - Debtors -应收账项 2,583,086 - | - Other r eceivables -其他应收账 734,888 -

4. 应收账款：Inventories 存货 237,080 253,591 | Debtors 应收账款 10 76,393 55,664 | Bills receivable 应收票据 17,730 11,973