actual debts meaning in Chinese

实际债务

Basing on this question and the theory of debt restructuring , first , this article studies the background of debt restructuring and the actual debt restructuring of internal businesses and overseas businesses and the definition object emphasis of debt restructuring , points out debt restructuring is effective way to solve over heavily debts of business . and then analyzes the background of " debt into capital " of huaguang cement factory and china xinda capital administration company in detail , that is the introducing
然后详细分析了华光水泥厂与中国信达资产管理公司的“债转股”模式的债务重组背景，即企业的概况、生产经营环境分析、财务状况分析以及存在的问题分析，指出该企业虽然生产经营环境很好，可主要因为过度负债而濒临破产，怎么挽救这个企业成为企业的头等大事。