普通债权

税收优先于普通债权，法律另有规定的除外；

Two , tax is prior to common creditor 's rights , except that law otherwise regulates .

以期后票据所进行的转让背书仅可产生民法上普通债权转让的效力。

The transferable endorsement of overdue bill should only produce the civil law effect of common creditor 's right .

明确指出民法普通债权让与采无因性原则并无实际意义。

Clearly pointed out that ordinary civil claims for mining without reason and the principle of no practical significance .

具体股利分配请求权具有债权性，其保护方式与普通债权类似。

Concrete shareholders ' rights to dividend has the quality of credit , whose protecting method is similar with that of ordinary credit .

应收账款属于普通债权的一种，但是哪些债权属于应收账款的范围，尚需进一步研究并加以明确。

Accounts receivable are a common claim , but which claims belong to the scope of accounts receivable , needs further study and be clear .

人民法院在必要时可以决定在普通债权组中设小额债权组对重整计划草案进行表决。

When necessary , the people 's court may decide to establish a small claims class in the common claims class to vote on the draft restructuring plan .

控制企业对从属企业的债权从产生到实现，都与普通债权不同。

The controlling company , as a creditor to the subordinative company , is very different from the common creditors from the born to the implement of the debts .

工资债权作为一种保障社会个体基本生存需要的债权，大多数国家均赋予其特定的效力，即优先于普通债权，甚至优先于担保物权受偿。

In practice , tax priority usually conflict with other priorities and guarantee real rights when we must follow the solution that tax priority should precede other priorities of public law claim on .

次级债是指根据法律的强制规定或者当事人的约定，其清偿顺序排在其他特定债权或者全部的普通债权之后的债权。

Subordinated Debt means the agreement between the parties or the mandatory provisions of law , the settlement of certain or all of the order in other claims after the claims of ordinary .

在我国破产立法沿革中，人身损害赔偿债权的受偿顺位未曾改变过，一直与合同债权作为普通债权最后清偿。

In the bankruptcy legislation evolution of China , the sequence of compensation for personal injury claims have never been changed , which have been finally pay off as Ordinary claims with Contract claims .

鉴于优先权既不同于普通债权，也与典型担保物权的特性不完全相同，因此可将其定位为准担保物权。

Because priority is differ from common creditor 's right , also is not the same as characteristic of typical real right for security , so we can orientate it quasi - real right for security .

在从属企业破产时，如果不考虑控制企业债权的特殊性，将控制企业债权与普通债权同等对待，在某些情况下，会侵害其他债权人的利益。

When the subordinative enterprise go bankruptcy , if we overlook the particularity of credits of the controlling company and equalize them with the common credits , in some sense , the common creditors will be injured .

第三章有选择性和针对性地探讨了三种主要的非典型权利质押类型的实践操作问题：普通债权质押、不动产收益权质押、经营权质押如何设定和实行。

The following chapter explores operation of three type of major pledge of atypical rights selectively and pointedly . The problems are to how to create and fulfill the pledge of rights of general creditors ' rights , rights of immovable property gains and management rights .

该部分将破产人可能涉及的债权分为七类，包括担保债权、劳动债权、特别法规定的优先权、国家债权、侵权行为之债、普通债权及其他债权。

In this part , the writer classifies the claims against the bankrupt into seven kinds , including the secured claims , claims of laborers , preferred claims provided by special laws , government claims , claims for tort damages , common claims and other claims .

然而，依转移占有这一质权的本质特征对普通债权质权制度进行审视时，发现普通债权质权不但与转移占有的质权理论相矛盾，而且脱离了生活实际。

However , in accordance with shifting and possession this essential characteristic of pledge to examine ordinary creditor 's rights pledge system , we find ordinary creditor 's rights pledge not only contradictes with the theory of shifting and possession , but also breakes away from life reality .

破产法中的优先权，是一个意义极为宽泛的概念，它既可表示对普通破产债权的优先权；也可表示对所有破产债权的优先权；

The priority right under the bankruptcy law , is a concept with a very broad meaning .

风险投资投资工具中，可转换优先股投资结合了普通股投资与债权投资的优点，较好的实现了收益分配与风险的匹配；

Convertible preference stocks combines common stock 's merit with that of credit and matches the income and the risk well .

它说，当美国国会通过“航空公司放松管制法”，它没有打算“免疫航空业从普通法的合同债权的责任。”

It said that when Congress passed the Airline Deregulation Act , it did not intend to " immunize the airline industry from liability for common law contract claims . "