Based on the previous parts, part five discusses the problems and limitations existing in our legal system of company establishing registration in terms of lawmaking form, value tropism and the content of relevant law literature. it puts forth suggestions of how to perfect our legal system of company establishing registration, which include that company establishing lawmaking adopt systematic lawmaking model in choosing lawmaking style in order to systematize the lawmaking of company establishing registration ; more emphasis should go to benefits when value tropism is decided upon, though safety should also be stressed ; with respect to the building of concrete systems, with a view to the value tropism of company establishing registration and the practice of our lawmaking of company registration, we reinforce the responsibilities of registering administrations, improve registering procedures and company title registration, strengthen the management of registering books and related documents and improve the system of handling lawsuit connected with registration
第五部分,在前文基礎上,就我國公司設立登記法律制度在立法形式、價值取向、相關法律文件的內容等方面存在的問題和缺陷進行探討,並提出完善我國公司設立登記法律制度的建議:在立法
體例的選擇方面,公司登記立法應採取系統化立法模式,以期達到公司設立登記立法的系統化目的;在價值取向的選擇方面,在注重安全的同時,更應突出效益;在具
體制度的構建方面,要緊緊圍繞公司設立登記法律制度的價值取向,結合我國公司登記立法和登記工作實踐,加強對登記機關的職責規制、完善登記程序和公司名稱登記制度、登記
簿和相關文件的管理使用制度,以及與登記有關的爭訴處理制度。
The content of this course are as followings : the concept of the commercial law, features of commercial law, basic principles of commercial, the players in commercial field, behaviors, registration system, trade name, accounting books, the overview of corporate law and corporation, the classification of corporation, the establishement of company, the capital system under compnay law, share and assets, shareholders and their rights, corporate governance, merger and acquisation, overview of bankruptcy law, ? substantive bankruptcy law, procedure ? bankruptcy law, overview of commercial paper law, the classification and the basic rules of commercial paper, overview security law, ? issue and sponsor system, listing and trade system, investment fund system, overview of issurance law, issurance contract, property issurance, life issurance, issurance industry, maritime law, vessel and stewages, transportation contract, leasing vessel contract, incidents and the liability system etc
課程內容包括,商法的概念、特徵、基本原則、商主
體、商行為、商事登記、商號、商事帳
簿、公司與公司法概述、公司的分類、公司的設立、公司的資本制度、股份與股票、股東與股權、公司的治理結構、公司的合併與解散、破產法概述、破產程序法、破產實
體法、票據法概述、匯票、本票、支票、證券法的基本問題、證券市場主
體法律制度、證券發行與承銷法律制度、證券上市及交易法律制度、證券投資基金制度、保險法概述、保險合同、財產保險、人身保險、保險業、海商法概述、船舶和船員、海上運輸合同、船舶租用合同和海上拖航合同、船舶碰撞、海難救助、共同海損、海事賠償責任限制等部分。
Taxpayer : what will happen if the group fail to provide enough account information
律師:如果團
體的賬
簿不能達到要求吶?
The taxation essential element to declare the amount of the tax due is the tax base. the evidence of the tax base is the preserved vouchers and the accounting books made by taxpayer in pursuance of the laws
說明具
體納稅義務量的課稅要素是課稅標準,課稅標準的證據是納稅義務人按照法律規定的賬
簿管理義務保管的憑證和製作的賬
簿。
A book containing an alphabetical or classified listing of names, addresses, and other data, such as telephone numbers, of specific persons, groups, or firms
通訊錄,工商行名錄,號碼
簿內含按字母順序排列分類的人名、地址和其他資料的書,如特定的人、團
體或公司的電話號碼
Although improvements on the stockholders ’ right to know had been made in the amendment of company law 2005, the relevant provisions still seem too simple and insufficient for carrying out. thus, supplements based on foreign successful legislative experience are necessary. this article holds that, due to lack of personnel and the cost of institution formation, we had better not entitle stockholders the right to ask for outsiders as inspectors at present ; because of the insufficiency in the rules of the right of
本文認為,由於人才的匱乏及制度建設的成本,我國現階段還不宜引進檢查人選任請求權制度;鑒于現行公司法對股東質詢權制度尚付闕如,而質詢權的行使對于股東大會議決功能的充分發揮意義甚大,建議我國立法予以承認,詳細規定股東質詢權行使的條件、場合、目的性限制及救濟程序;股東帳
簿查閱權雖然日趨完善,但仍需擴大股東查閱權的范圍、明確權利行使的條件、規定權利的邊界並落實具
體的法律救濟程序。
Accountant report calculates change and manual fiscal distinguishs main show to be in the following respects : ( 1 ) operation tool is different ; ( 2 ) the carrier of accountant data and information is different ; ( 3 ) data processing speed, accuracy and deepness development are used different ; ( 4 ) book - keeping regulation and correct wrong method differs ; ( 5 ) program of zhang wu processing is different ; ( 6 ) the method of account setting and zhang book that register is different ; ( 7 ) the constituent system that the accountant works is different ; ( 8 ) money is met the quality of personnel is different ; ( 9 ) built - in control system is different
會計電算化和手工會計的區別主要表現在以下幾個方面: ( 1 )運算工具不同; ( 2 )會計數據與信息的載
體不同; ( 3 )數據處理速度、準確性與深度開發利用不同; ( 4 )
簿記規則與更正錯誤的方法不同; ( 5 )賬務處理程序不同; ( 6 )賬戶設置和賬
簿登記方法不同; ( 7 )會計工作的組織
體制不同; ( 8 )財會人員的素質不同; ( 9 )內部控制制度不同。
Mobile virus writers also rely on social engineering by labeling malware as anti - virus updates, games, or popular utilities, or by pillaging address books to make infected files appear to come from an acquaintance
移動病毒編寫者還依賴社會工程學伎倆:把惡意軟
體標為防病毒更新程序、游戲或者是流行的實用程序;或者竊取地址
簿,讓受感染的文件冒充來自熟人。
Should the customer purchase notebook ram module together with the notebook, pccw will offer free installation services. for other accessories / software, there will be no installation services offered
若客戶于購買筆記
簿型電腦時一併購買記憶
體,電訊盈科將免費提供記憶
體之安裝服務;但其他配件及軟
體之安裝,則不會提供。
Further analyses are given to some important parts of the secure email system, such as digital signature, encryption and decryption. the author also describes in detail how to realize them. in the third part, it is proposed to use ldap server for distribution of the certificates and use sasl authentication in secure email system to ensure information security
對適于安全電子郵件的演算法從hash 、簽名到加密、認證進行了比較分析;二是根據s mime協議提出了安全郵件系統的
體系結構,對其重要的數字簽名、加密和解密部分作進一步的分析,給出了具
體實現步驟並進行了實現;三是基於ldap協議設計了用戶證書和通信
簿管理
體系,建立了ldap服務器客戶端數字認證模型,並進行了實現。
It ' s computer to take the place of traditional hand working. by means of storaging the basic technological information and dynamic working data of a ship, and through building up the correspondence between the marine execution laws and illegal actions, practical reliable computer softwares accomplish. " three ones " and " three zeroes ", the former stand for : the papers of wrong writing, wrong use of applicable rules and illegal procedures are zero
通過將船舶的基礎技術資料和動態運行資料進行登錄並實施有效存儲、通過建立海事行政方面的法律法規與船舶違法行為之間的對應關系,研製實用、可靠的計算機軟
體,實現了船舶檢查登記「三個一」即一次性全面登記、一本《簽證
簿》報港、一分鐘證書檢查和行政處罰「三個0 」即文書填寫不合格率為0 、程序不合法率為0 、適用條款錯誤率為0的目標。
If you must use a modeless form, ensure that the modeless form is closed and that your form references are completely destroyed before attempting to close the document or workbook
如果必須使用無模式窗
體,在試圖關閉文檔或工作
簿之前,請確保無模式窗
體已關閉,並且窗
體引用已完全損壞。
Historical objects collected range from invaluable philatelic items and coins to old account books and commercial letters rescued from dustbins, from an arrowhead to a peaktram. in general, the museum s collections are divided into four major areas of interest
博物館的藏品,既有價值不菲的錢幣郵票,也有從垃圾堆中搶救出來的帳簿和信札文件,小至箭頭,大至纜車,林林總總,品類繁多,大體而言可分為