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| 21. | coverage ratio |
| 偿付比率 |
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| 22. | percent of purchase liabilities |
| 购货欠款百分率 |
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| 23. | due from other funds |
| 其它基金欠款 |
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| 24. | Repayment at advance |
| 提前偿付 |
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| 25. | To be financially in arrears. |
| 拖欠经济上欠款 |
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| 26. | 1.insolvency; 2.insolvent |
| 无力偿付 |
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| 27. | work off arrears |
| 陆续补还欠款 |
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| 28. | external debt servicing |
| 外债偿付 |
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| 29. | To return a loan |
| 给还欠款 |
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| 30. | reimbursing agent |
| 偿付代理行 |
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