The financial obligations entered in the balance sheet of a business enterprise.
负债，债务某一企业的资产收支表上的财政债务
debtors sharing an obligation
分担债务的各债务人
Selling debt to a debt factor
向债务代理商出售债务
debt creating
债务生成,产生债务的
payment by a debtor of(part of)a debt
债务人付还部分债务
debt retirement: Paying off a debt.
还债: 清偿一笔债务。
(v) The obligee released the obligor from performance;
（五）债权人免除债务；
(vi) Both the obligee's rights and obligor's obligations were assumed by one party;
（六）债权债务同归于一人；
is that of debtor and creditor--,
债务人和债权人的关系。
There are no other disputes involving debts between the creditor and the debtor, and
债权人与债务人没有其他债务纠纷的，
The creditor's right of the obligor is not exclusively personal to it.
（四）债务人的债权不是专属于债务人自身的债权。
The act of a creditor who refrains from enforcing a debt when it falls due.
债务偿还期的延展借债人无法按期还债时债权人延长债期的行为
(iii) The obligations were set off against each other;
（三）债务相互抵销；
consolidation period
（债务）统一整理期
Where the obligor has delegated an obligation, the new obligor may avail itself of any of the original obligor's defenses against the obligee.
债务人转移义务的，新债务人可以主张原债务人对债权人的抗辩。
A final discharge, as of a duty or debt.
债务清偿最后清偿,如义务或债务
the practice of making a debtor work for his creditor until the debt is discharged.
一种债务人为债权人劳动的行为直到债务还清。
To appoint(one's debtor)as a debtor to one's creditor in place of oneself.
债务转移将自己的债务人转移给自己的债权人