| 单词 | Solvent |
| 释义 | 有償債能力 1. The total value of the assets exceeds the amount of liabilities. 2. Able to pay all of one’s debts, as and when they become due and payable: Companies Ordinance (Cap 32) s 178. Generally, a company is solvent if its business continues to be viable. Solvency depends on ascertaining the company’s debts, when they are due, and the company’s cash resources. A company is insolvent in the Companies Ordinance (Cap 32) if it is unable to pay its debts when due disregarding whether the company’s value of assets exceeds the amount of liabilities: Re Patrick and Lyon Ltd [1933] 1 Ch 786. See also Bankruptcy; Insolvent; Insolvent estate; Preference. 1. 資產總值超過負債額者。 2.有能力償付自己所有已到期應付的債項：《公司條例》（第32章）第178條。概括而言，如公司的業務繼續可獨立生存，則公司具償債能力。公司是否有償債能力，視乎確定公司到期的債務，及公司的現金來源。根據《公司條例》（第32章），公司屬無償債能力，當債項到期，而公司沒有能力償付它的債項，不論該公司的資產值是否超過其負債額：Re Patrick and Lyon Ltd [1933] 1 Ch 786。另見 Bankruptcy; Insolvent; Insolvent estate; Preference。 n. |
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