court of accounts 中文意思是什麼
court of accounts
解釋
審計法院-
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。 -
If a creditor has petitioned for the bankruptcy liquidation of the debtor, the debtor or an investor whose capital contribution accounts for 10 % or more of the debtor ' s registered capital may, during the period between the people ' s court ' s acceptance of the bankruptcy petition and the declaration of the bankruptcy of the debtor, petition the people ' s court for restructuring
債權人申請對債務人進行破產清算的，在人民法院受理破產申請后、宣告債務人破產前，債務人或者出資額占債務人注冊資本十分之一以上的出資人，可以向人民法院申請重整。 -
The court heard that the defendant was a member of a criminal syndicate who was involved in a series of bank fraud in which bogus bank accounts were opened with forged hong kong identity cards to receive funds fraudulently remitted from some victim companies accounts
案情透露，被告為一犯罪集團成員，涉及多宗銀行詐騙案，手法是利用偽造香港身份證開設銀行戶口，以便存取從受害公司戶口?入的款項。 -
When a commercial bank is declared bankrupt, the people ' s court will organize the people ' s bank of china and other relevant departments to set up a group for setting accounts with the bank
商業銀行被宣告破產的，由人民法院組織中國人民銀行等有關部門和有關人員成立清算組，進行清算。 -
The court heard that between january 1998 and august 2000, the woman transferred a total of $ 17. 8 million from time deposit accounts of four clients of the bank to accounts under her control. the victims were given false time deposit certificates
案情透露，在一九九八年一月至二年八月期間，該名女子涉嫌將銀行四名客戶定期戶口存款的一千七百八十萬元轉往她控制的銀行戶口。 -
An accounts clerk of a company was sentenced to four months imprisonment for conspiracy to pervert the court of public justice in relation to speeding offences
一名公司會計文員，就涉及超速駕駛的罪行，串謀妨礙司法公正，被判入獄四個月。 -
As the amount of cash bail involved in this case was huge and it was difficult to predict how long the trial would last, the former chairman applied to the court to transfer the bail money into interest - bearing accounts
由於被捕前主席的現金保釋款額高達五百萬元，而且亦難以預計審訊期會持續多久，因此他向法庭申請，將保釋金轉到一個可收取利息的戶口。
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