中长期债券

协助企业发放中长期债券和短期融资券；

Help companies distribute midterm and long term bond and short time financing bonds .

1997年中长期债券和银行贷款形式的国际债务达到1.2万亿，而1988年为0.5万亿。

International lending in medium-and long-term bonds and bank loans reached US $ 1.2 trillion in1997 , up from US $ 0.5 trillion in1988 .

不过他指出，一些银行可能会暂时依靠这项计划，同时准备发行中长期债券，这些债券在2012年之前可以享受政府担保。

He notes , however , that some banks may rely temporarily on the facility while they prepare to issue longer-term debt that stands to benefit from government guarantees until 2012 .

而被制裁的两家能源公司则将被禁止进入中长期美国债券市场。

The two energy groups would be barred from medium and long-term US debt markets .

第二，资金用于贷款，包括质押贷款和委托贷款；投资中长期企业债券和金融债券等。

Second , we could use the account funds for the loan , including pop loan and entrust loan and invest in the long-term business enterprise bond and financial bond etc.

就在本月，美联储（Fed）主席珍妮特？耶伦（JanetYellen）曾表示股价已经相当高，市场中存在较长期债券的收益率急剧上升的风险，不过她仍辩称总体金融风险依然可控。

This month , Janet Yellen , Federal Reserve chairwoman , said that share prices were quite high and that there was a risk of a sharp jump in longer-term bond yields , while arguing that overall financial risks were contained .

《企业会计制度》中关于企业长期债券投资的债券利息、债券费用、投资收益核算的相关规定比较笼统和模糊，缺乏可操作性。

The regulation of long-term bond investment stipulated in Enterprise Accounting System has been vague and obscure , particularly in the accounting of bond interest , bond-issuing fee and investment benefits as well . Thus , it turns out difficult to handle in practice .

由于银行借款和债券是我国企业目前最主要的债务资金来源，因此本文讨论的债务融资主要是银行借款（包括短期、中长期借款）和债券融资。

As the bank loans and corporate bonds in China is currently the main source of debt financing , the article discusses the debt financing is the main bank borrowings ( including short-term , medium and long-term loans ) and bond financing .