帳外設帳 的英文怎麼說

中文拼音 [zhàngwàishèzhàng]
帳外設帳 英文
keeadditional accounts in addition to the authorized ones
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 外 : Ⅰ名詞1 （外面） outside; external side 2 （外國） foreign country 3 （以外） besides; beyond; in ...
  • 設 : Ⅰ動詞1 （設立; 布置） set up; establish; found 2 （籌劃） work out : 設計陷害 plot a frame up; fr...
  1. Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law

    再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。
  2. What s more, there is no minimum spending level requirement for speedpost account customers.

    此外，特快專遞帳戶不設最低消費額。
  3. Exchange fund notes are issued in computerised book entry form only. investors can only hold notes through a recognised dealers securities account with the hkma

    外匯基金債券只會以電腦記帳方式發行，投資者只可經由認可交易商于金管局開設的證券帳戶持有債券。
  4. Since then, all licensed banks have had to maintain direct clearing accounts with the exchange fund

    由那時起，所有持牌銀行必須直接在外匯基金開設結算帳戶。
  5. A foreign institutional investor allowed under the rules of the competent authority to trade futures on the domestic futures market shall complete and submit the " application for a foreign institutional investor to open a futures trading hedge account " ( form 2 ) together with the required supporting documentation to the exchange to apply for opening of a hedge account and exemption from position restrictions under trading rules

    二）依主管機關規定得於國內期貨市場從事期貨交易之外國機構投資人，應檢具外國機構投資人設立期貨交易避險帳戶申請書（附表二） ，載明其應記載事項，連同應檢附書件，向本公司申請設立避險帳戶並豁免交易規則部位限制。
  6. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  7. Hong kong has as many facets as there are stamp designers, each with its own blazing glory. this special issue of " hong kong art collections " is a vivid example

    他們四位除了在創作上有超凡成就外，亦積極推廣藝術，例如組織畫會、設帳授徒、舉辦展覽、出版著作等。
  8. One is the large amount of negative errors and omissions in the balance of payments, which many presume to indicate unidentified capital outflows

    一是國際收支帳上存在大的負誤差及遺漏，很多人都假設這些誤差及遺漏是不明的資本外流造成。
  9. A mping in the countryside is a great way to enjoy nature, and since a tent is indispensable for life in the wilderness, master has created an intelligently designed, multi - purpose camp shelter for personal use. it is so comfortable and lightweight that fellow practitioners earnestly asked that it be manufactured for the general public

    搭帳是接近大自然的一種享受，更是野外生活不可或缺的一環，因此師父巧思設計了一款變化無窮的智慧型帳篷，原本只供自用，然因其輕巧舒適，所以特別應同修要求，提供出來給大家一起使用。
  10. In march 2001, the beijing office has set up an advanced fund to render further assistance to the hong kong residents who have lost their monies in the mainland

    此外，駐京辦於2001年3月設立了暫支帳目進一步協助在內地遺失金錢的香港居民。
  11. To those who do not or refuse to set up account books inside china, the registration administrative offices have the right to suspend their business or revoke their business licenses. the offices also make sure that foreign - funded enterprises open business, change or cancel registration as stipulated by regulations, do business within the registered scope of business and in accordance with the contracts and articles, go through annual inspection, and observe relevant laws and policies of the state

    對不在或拒絕在中國境內設置會計帳簿，對合營各方未按規定的出資期限繳清注冊資本的外商投資企業，有權責令其停止營業或吊銷其營業執照監督外商投資企業按照規定辦理開業變更注銷登記監督企業按照核準登記的事項及章程合同或協議開展經營活動監督企業按照規定辦理年檢手續監督企業和法定代表人遵守國家有關法律法規和政策。
  12. The grand marquee, hong kong s first, largest and most exclusive, offers yet another unique venue ; you can enjoy the panoramic seaviews and night sky with all the advantages of being in such a lavish setting, decorated in your own style

    為現時全港最大的戶外帳篷，其設計開揚，盡覽優美海景，四周樹影婆娑，處處彌漫浪漫氣氛，再按您與愛侶喜好而特別設計的場地布置。
  13. In the light of this incident the hkma carried out examinations of several other ais to assess the effectiveness of their controls of similar accounts maintained by the head offices or parent banks

    在發生此次事件后，金管局另外對幾間認可機構進行審查，評估其監察由總辦事處或母行開設的類似帳戶的情況。
  14. The defections of the banking corporate governance and its influence on the credit risk are analysised in this paper. the relationship between the credit risk and the banking corporate governance is demonstrated in a game model. the insider control facts, such as the loans beyond the limit, loan off the balance sheet, investment in other enterprise that happened in the history, revealed that the effect of banking corporate governance on the credit risk

    論文探討了銀行治理結構的內涵，分析了國有商業銀行治理結構的內在缺陷及其對銀行信用風險的影響，對銀行和企業之間的博弈分析揭示了公司治理缺陷與信用風險的內在聯系，對建設銀行繞規模貸款、帳外帳、自辦實體等內部人現象的數據分析證實公司治理缺陷對形成信用風險的影響程度。
  15. King tensile tent is a professional tent products provider with capabilities of independent design and exploitation for various styles of tents and giant tents. we can manufacture series of tents according to your requirements and provide best solutions for your outdoor activities

    今騰盛蓬房是國內具有自主開發能力的專業蓬房提供商，具有各類蓬房和大型帳篷的設計開發能力，能夠為您量身定做各式各樣的蓬房，為您的戶外活動提供最適合的解決方案。
  16. In addition, there is no need to buy expensive mobile communication devices for staff working away from the office, or to pay the maintenance, software installation and communication service fees that go with them

    此外，企業毋須額外為員工添置手機或電子手帳等通訊設備，可省回通訊設備的裝置及維修軟體的配置，以及通訊服務等不少的開銷。
  17. When we use simple paper feed to print, it is very flexible in accommodating editing. when vipp software is used for a preprinting design, the bill quality and appearance are greatly improved, with a clear page and orderly data arrangement. guangdong telecommunications administration has used it as a model, and promotes its usage throughout the province

    使用單頁紙進行列印，在設計版面方面就更具靈活性，結合施樂vipp軟體進行印前設計，使深圳電信的帳單的質量和外觀得到提升，格式清晰美觀，數據安排合理，廣東省電信管理局已將其定為樣版，發文向全省推廣。
  18. Where the accounts of a non - resident whose head office is outside hong kong do not disclose the true profits of a hong kong permanent establishment, the profit of the branch for tax purposes is taken to be the amount which bears to the taxpayer s total profits the same proportion as his turnover in hong kong bears to his total turnover

    倘若非居港人士的總公司設在香港以外地方，而帳目未能顯示其設在香港的永久機構所實得的利潤，在進行評稅時，該駐港分行的利潤將以比例方法計算，例如根據該駐港分行的營業額在營業總額中所佔的比率去計算香港分行的利潤。
  19. These company worth are specific for have the following sort : ( 1 ) building, building and decorate equipment accessorily ; ( 2 ) the building in building, building and housing materials ; ( 3 ) machine and equipment ; ( 4 ) instrument and tool, production tool ; ( 5 ) traffic carriage tool and equipment ; ( 6 ) administrative appliance and running stores ; ( 7 ) raw material, semi - manufactured goods, commodity is laid in in product, manufactured goods or inventory goods, special type ; ( 8 ) outside account or the belongings of amortize

    這些企業財產具體來說有以下種類： （ 1 ）房屋、建築物及附屬裝修設備； （ 2 ）建造中的房屋、建築物和建築材料； （ 3 ）機器及設備； （ 4 ）工具、儀器及生產工具； （ 5 ）交通運輸工具及設備； （ 6 ）治理用具及低值易耗品； （ 7 ）原材料、半成品、在產品、產成品或庫存商品、特種儲備商品； （ 8 ）帳外或攤銷的財產等。
  20. Where the accounting books are maintained in multi - currencies ( including foreign exchange certificates ), different journals shall be kept for each currency

    當（企業）帳薄含有多個貨幣時（包括外匯兌換券） ，企業應按不同的貨幣分別設帳登記。
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