清算股利 的英文怎麼說

中文拼音 [qīngsuàngǔlì]
清算股利 英文
liquidating dividends
  • 清 : Ⅰ形容詞1 （純凈） unmixed; clear 2 （寂靜） quiet 3 （清楚） distinct; clarified 4 （一點不留） w...
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 清算 : 1. （徹底地計算） clear （accounts）; square; audit 2. （列舉全部罪惡並做出處理） settle accounts; expose and criticize
  • 股利 : capital bonus
  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. When a company comes to its last stage, to disincorporate and liquidate the company orderly, safely, fairly, and effectively is important to protect the legal rights of the creditors, share holders, and other people relevant, to keep the economic order of the society, and to lower the management cost of the country

    作為公司法人資格存續的最後階段，能否有序、安全、公正、高效地進行解散和清算，對保護債權人、股東及利害關系人的合法利益，維護社會經濟秩序的流暢，降低國家管理成本，有重要意義。
  3. Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation

    課程涵蓋了財務管理的基本概念，企業組織型態，財務報表分析，損益平衡分析， ?桿原理，營運資金管理，短期融資，財務數學，資本預算及風險，現金流量折現模型，證券評價基礎，資金成本，資本結構，股利政策，長期融資，租賃，並購，握股公司，重整及清算等重要課題。
  4. Distribution toshareholders may be in the form of a dividend ( called liquidating dividend )

    對于股東可以以紅利（稱為清算紅利）形式分配。
  5. Chapter one describes all the forms of distribution and dividends, which include cash dividends, property dividends, a purchase, redemption, or other acquisition of shares, a distribution of evidences of indebtedness or promissory notes of the corporation, and shareholder dividend options

    根據股利的形式，股利分配的方式，通常有現金股利、財產股利、負債股利、股票股利、股票回購和清算股利，以及股利選擇權。根據用於股利分配的價值的來源不同，可以將股利分配分為收入盈餘分配、資本盈餘分配和資本的分配。
  6. Corporation, as the major and most active civil subject in this modern economic society, just like a lively natural person, has its own process of emerging, growing declining and finally disappearing. their capacities of surviving are greatly different among each company. some stronger ones operate well for hundreds of years, while some may have to terminate only after years or ever days. the termination of a company may have great impact on the rights and benefits of its share holders, debtees, debtors and employers, so the company should properly deal with all there interests after terminating, ending its rights and obligations with other subjects so as to protect the peaceful order of the economic society. but as a civil subject in law, corporation has its way of obtaining the capacity of rights greatly different from that of a natural person, as a result a company shall have a different liquidation process after termination comparing to the process for a natural person after his / her death. at present, many defects exist in china ’ s corporation legal system, including the system of company liquidation. the regulations in corporation law are too few and abstract which can not guide the company liquidation activities in reality, seriously destroying the normal economic order of social life

    公司生存的強弱之分有著十分巨大的差距，有的公司已存續百年仍生機勃勃而不見頹勢，有的公司成立不過數日或幾年就不得不終止。公司的終止會對公司股東、公司的債權人、債務人以及公司的職員的利益產生重大影響，公司在終止之必須對各種相關利益進行妥善安排，將公司與相關主體之間的權利義務歸于消滅，以維護社會經濟生活的平穩秩序。但由於公司作為法律擬制的民事主體，其取得權利能力的方式與自然人有著迥然的差異，這就決定了公司在終止時應當進行與自然人死亡后迥然不同的清算程序。
  7. However, the legislation and the law theories of this country focus more on the establishment of companies, i. e. on its admission to market than on the termination of companies, i. e. its secession from the market, which results to the fact that the legislation on the latter is too simple and the theoretical research is in short. in practice, there are many cases of companies ’ involvement in non - liquidation or malicious liquidation after their dissolution, which not only infringe the rights and interests of the country ( on taxation ), the creditors, the employees, and the shareholders with minority stake, but also lower the social credit and disturb the market economic order

    但我國立法和法學理論均將關注點放在了公司設立即市場準入方面，而在公司終止即市場退出方面，立法簡單粗糙，理論研究缺乏，實踐中公司解散后不予清算或惡意清算的現象比比皆是，不僅嚴重損害了國家（稅收） 、債權人、職工、小股東的利益，還大大降低了社會信用，擾亂了市場經濟秩序，應當引起立法界、司法界和理論界的警覺和反思。
  8. Preferred stock gives its owners certain advantages over com ? mon stockholders. these benefits include the priority to receive assets before the common stockholders if the corporation liqui ? dates

    優先股股票使其持有者比普通股股東享有某些優先權利。這些優先權包括先於普通股股東獲得股利和在公司清算時先於普通股股東獲得財產清償。
  9. In the overall view, the performance of d to e not only revive bad assets of commercial banks ? but also prevent and reduce financial risk. the following is its active effects : 1. d to e make state - owned capital system and ownership more standard. and clear > state lible limitedly for state - owned enterprise come into reality ; it reduce the presure or up - to - date domestic derlationary. 2. in the view of the society and long nm, d to e may aim variously ? such as promoting reform of state - owned enterprises and commercial banks. 3. compared with the modern bankruptcy or insolorency system ? d to e can obtain more social benefit and effects

    從整體上看，債轉股的實施盤活了商業銀行不良資產，一定程度上防範和化解了金融風險，同時還有如下正面效應：第一，債轉股使國有企業資本制度和產權明晰問題得以規范和明確，實現國冢對國有企業負有限責任，並有利於緩解我國當前的通貨緊縮壓力；第二，從社會整體和長遠利益來看，債轉股的實施應有利於達到推進國有企業和商業銀行改革等多重目標；第三，與觀代的破產清算制度相比，債轉股可以獲得更好的社會利益和社會效果。
  10. Main content includes : risk of company finance affairs manages general theory ; raise fund risk and management ; invest risk and management ; venture of capital battalion motion and management ; dividend allocates risk and management ; cross a country to manage manage with financial risk ; the enterprise is bought and ? is transformed manage with financial risk ; liquidation of business failure ? and financial risk manage

    主要內容包括：企業財務風險治理一般理論；籌資風險與治理；投資風險與治理；資金營運風險與治理；股利分配風險與治理；跨國經營與財務風險治理；企業購並?改造與財務風險治理；企業破產?清算與財務風險治理。
  11. Pays a fixed dividend and has priority over common stock regarding claims to assets of a corporation in a liquidation or bankruptcy

    優先股能夠取得固定紅利，並在公司破產或被清算時對剩餘資產較普通股而言享有優先分配權的股票。
分享友人
分享到 Line

分享到臉書