The payment by the buyer was therefore an advance payment for an executory contract which the seller had not performed . 买方所付之款项系为一份应于订立后再履行而卖方尚未履行的契约而约付的预付款。
2.
An executory contract 尚待执行的合同
3.
Part two of the paper surveys the effect on executory contract of adjudication of bankruptcy with the method of comparison 第二部分，破产宣告对于待履行合同的效力比较法考察。
4.
A contract may be referred to as executed ( one fully performed by the contracting parties ) or executory ( one that is yet to be performed ) 合同可以被称作已完成的（合同已被合同方完全履行）及实施中的（合同将履行） 。
5.
On the basis of the accounting for executory contract , the dissertation continues to discuss the accounting of the derivative financial instrument 第三部分：以履行中合约会计研究作为理论基础，文章继续对衍生金融工具进行深入研究。
6.
The former includes the definition of terms such as " executory contract " and " rescission of contract " , and the latter mainly focuses on the particularity of the trustee ' s dealing with executory contracts in the condition of adjudication of bankruptcy , and on the legal theory basis of this special legal institution 基本概念的界定，如“待履行合同” 、 “合同解除”的内涵。破产宣告对于待履行合同效力的法理基础，则主要探讨破产情形下合同解除的独特性质及采取不同法律设置的法理根据。
7.
Grounded on analysis to the supervisory and regulatory practice in the usa , hong kong , common wealth and some other countries or distracts , the article holds the opinion that , to realize supervision to the deeds of stock market manipulation , the special entity shall be granted comparatively abroad and flexible power to stipulate regulatory rules and executory power that can provide regulators system and means to exert its professional supervision beforehand and its regulation in time . based on the above construe , with a view of the status in quo in our country , the article concludes on possible , approaches and ways for our country to consummate our supervision and regulation of stock market manipulation 股票市场操纵行为的上述特征使许多特定行为在不同时期、不同市场以不同形态出现，许多操纵行为与合法行为之间的界线不断变化，基本的证券立法不可能对全部的操纵行为进行详细规定，必须依赖监管者发挥其专业监管能力，正确处理保护投资者利益和维护市场有效性之间的，他们在2003年7月初步完成了题为( ( whatw0rksinsecuritieslaws ) ) ( nberw0rkingpaper9882 ， july2003 )的研究报告
8.
Then the dissertation introduces the international and domestic achievements of the accounting for executory contract , and conducts the analysis and research systemically , i think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports 第二部分介绍了国内外对履行中合约的会计处理的各种理论成果，并在此基础上对履行中合约会计进行了系统的分析与研究，认为要想将履行中合约在会计报表中予以充分的反映，必须完善现行的会计理论。
9.
The dissertation begins with the further discussion attributions of the economic contract , and comparing the economic contract with the ordinary economic contract and financial instruments , i think that the derivative financial instrument is an economic contract essentially , and has all the common characters owned by the economic contract , so we should establish the accounting for derivative financial instrument on the executory contract , otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory 本文共分四部分：本文首先对衍生金融工具的经济属性进行了较为深入的探讨，并将其与一般经济合约和基本金融工具进行了比较分析，认为衍生金融工具本质上是一项经济合约，具有所有经济合约所具有的共性，衍生金融工具的会计处理应建立在对履行中合约的会计处理基础之上，否则对衍生金融工具的会计处理就会缺乏理论基础。
