資本公積轉入 的英文怎麼說

中文拼音 [zīběngōngjīzhuǎnrù]
資本公積轉入 英文
transferred from capital surplus
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 積 : Ⅰ動詞（積累） amass; store up; accumulate Ⅱ形容詞（長時間積累下來的） long standing; long pending...
  • 轉 : 轉構詞成分。
  • 入 : Ⅰ動詞1 （進來或進去） enter 2 （參加） join; be admitted into; become a member of 3 （合乎） conf...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 轉入 : change over to; shift to; switch to
  1. According to insurance law and fair judicatory regulation, insurance company is allocating in those days when profit after tax, the 10 that ought to collect profit include the legal accumulation fund of the company ; when forehead of accumulative total of legal accumulation fund achieves a company to register the 50 above of capital, need not extract again ; legal accumulation fund can ' t offset loss of on the company one year, before drawing legal accumulation fund, ought to use first offset loss when annual interest embellish ; after insurance company draws legal accumulation fund from inside profit after tax, via resolution of shareholder plenary meeting, can draw aleatoric accumulation fund, shareholder plenary meeting or deregulation of board of directors, deficit and extraction law are made up for to decide what profit distributes to partner before accumulation fund in the company, must return deregulation distributive profit the company ; the accumulation fund of the company ought to be used at offsetting the loss of the company, the production that enlarges a company is managed or turn the capital to add a company

    按照保險法和公司法的規定，保險公司在分配當年稅后利潤時，應當提取利潤的10列入公司的法定公積金；法定公積金累計額達到公司注冊資本的50以上時，可以不再提取；法定公積金不足以彌補公司上一年度虧損的，在提取法定公積金之前，應當先用當年利潤彌補虧損；保險公司從稅后利潤中提取法定公積金后，經股東大會決議，可以提取任意公積金，股東大會或者董事會違反規定，在公司彌補虧損和提取法定公積金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司；公司的公積金應當用於彌補公司的虧損，擴大公司的生產經營或者轉為增加公司的資本。
  2. At the same time, economic crisis, financial deficit and other factors such as burden of debts reduced greatly the governments " ability to invest and borrow money, private sources funds again were sought to cover up the capital shortage. on the other hand, some international consortia were looking for ways to invest for the purpose of maximum of profit. hence some international contracting companies and experienced developing countries began their trial to promote private ownership and operation of infrastucture projects, through the way of accession agreement with limited recourse

    然而進入80年代，現有的基礎設施已不能滿足經濟發展和人們生活的需要，而經濟危機、財政赤字、沉重債務負擔等因素使政府的投資能力和對外借債能力大為減弱，只能轉而尋求私營部門的資本來彌補資金的不足；同時國際上一些大財團因資本積累，急於加快資本周轉和增值，追求利潤最大化，一些國際承包公司和有經驗的發展中國家開始探索通過有限追索權貸款以特許方式促進私人擁有和經營基礎設施項目。
  3. From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered

    第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。
  4. After - tax gain on disposal of fixed assets transferred to additional paid - in capital

    凡處分固定資產之溢價收入，于減除應納所得稅后之餘額轉列資本公積者皆屬之。
  5. However domestic unmature security marbet restrict amc ' s free shares transfer. my opinion is to improve and regulate by law in the course of d - to e. firstly, it is necessary to grasp d to e principle accuratly and construct strict qualification system, secondly, it is important to guarantee amc to enterprise system can keep amc ' s as shareholder control of d to e enterprise, and improve continuously amc ' s management level and efficiency. it is necessary to make special regulation about the duration periods and vavle of amc ' s egutity in legislation to sustain amc benefit, moreover, 13 to e also coordinate with state - owned ' s out - strategy and adjust ownership through social and. private cash input, these also help solve the problem of uvclear state - owned ownership entity ; at the same time, it is necessary to improve security market to widen the ways of share transfer, to be outward transfer as main transfer way, to cultivate institutional investor and reform equity system ; at last it is important to difine correctly bovernment ' s role and play its role. government should be in the nationwide view to organize, coordinate balance support regulate to guarantee d to e ' s performance

    筆者認為，債轉股實施過程中，應依照法律規范予以完善和制約，首先應準確把握其操作原則，特別注意嚴格把好債轉股的準入關;其次，切實發揮金融資產管理公司的職能作用，促使企業轉換經營機制建立現代企業制度，要確保金融資產管理公司作為股東對債轉股企業的最終控制權，不斷提高金融資產管理公司的運作水平和效率，並且在立法上對債轉股中的股權的存續和價值的保護進行特別規定，以維護金融資產管理公司的合法權益;再者，債轉股還要與國有經濟的戰略性退出相結合，進行必要的產權結構調整，通過引入社會資金、民營資本等其他成分徹底解決國企產權主體虛位和產權不明晰的現象;同時，要完善資本市場，積極拓寬股權的退出通道，把對外轉讓作為股權的主要退士方式，培育機構投資者，改革股權制度;最
  6. Entities. with profound knowledge about corporate laws and regulations and extensive experience concerning corporate matters resulting from many years of diligent research and practice, our lawyers are able to advise our clients on virtually all major types of corporate issues : setting - up of companies, normative operation, corporate compliance programs, asset restructuring, acquisition, merger, dissolution, bankruptcy, liquidation ; drafting various complicated professional legal documents such as agreements for initiating share - holders, articles of association, share transfers, corporate merger, restructuring, and liquidation

    本所律師對公司法及相關的法律法規有深入的研究和具體實踐，積累了豐富的經驗，可以為公司的合法設立規范運作依法經營終止提供法律咨詢，為公司的資產重組收購兼并終止或破產清算提供全面法律服務，能夠起草並協助公司簽署公司發起人協議章程注冊登記變更股權轉讓資產重組破產清算等方面公司行為系列法律文件。
  7. The state - owned enterprise converted debts to stocks is an importance for increasing state - owned property of national reform and alleviating the enterprise obligation to support debts, for dissolve the latent and financial risk of commercial bank, and support the state - owned and big and medium - sized enterprise development which have the positive and realistic meanings. this paper is from the research of the state - owned enterprise having converted debts to stocks on basic policy provision abroad and primary experience and ours work to study the four greatest property managements company in national debts converted to stocks a positive effected on a special position and function and effect on the reform of state - owned enterprise. specially, the fulfillment, problem and the solution have a strong pertinence to the state - owned enterprise in heilongjing province

    本文從研究國有企業債轉股的基本政策規定入手，總結了國外主要國家債轉股的基本經驗及對我國債轉股工作的啟示，研究了我國四大資產管理公司對推動我國國有企業債轉股的特殊地位和作用，以及債轉股對于深化國有企業改革的積極作用，特別對黑龍江省國有企業債轉股的實踐情況，存在的問題及解決問題的辦法進行了研究，提出了相關建議，對如何搞好黑龍江省債轉股企業所提出的建議具有很強的針對性。
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