law of accounts 中文意思是什麼
law of accounts
解釋
會計法-
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。 -
Article 68 when the people ' s congresses at various levels and the standing committees of the people ' s congresses at or above the county level are in session, deputies to the people ' s congresses or members of the standing committees may, in accordance with the procedures prescribed by law, raise questions or address inquiries concerning the budgets or final accounts to the relevant governments or financial departments, which must promptly answer the questions or inquiries
第六十八條各級人民代表大會和縣級以上各級人民代表大會常務委員會舉行會議時，人民代表大會代表或者常務委員會組成人員，依照法律規定程序就預算、決算中的有關問題提出詢問或者質詢，受詢問或者受質詢的有關的政府或者財政部門必須及時給予答復。 -
Observe country law and regulation, work out enterprise financial system, accounting method and adjusts accounts of principle
遵守國家法規，制定企業財務制度，會計核算方法和核算原則 -
It primarily accounts for the affairs, puts forward the standpoints, and then analyses the disputes from the point of view of international law. one of the focuses of the disputes about the rights and interests of east sea between china and japan is diaoyu island. in recent years, japanese right wing radicals put lighthouse, set up the “ the sun ensign ” and the wooden plaque to commemorate the dead on diaoyu island
本文主要從現今爭議之焦點? ?釣魚島的「先佔」問題、 「春曉」油氣田的「大陸架」劃分問題以及「沖之鳥」巖的「礁巖」與「島」的界定問題作為分析問題的出發點，從國際法角度進行法理的分析論證，從而揭露日本政府企圖強佔中國東海海洋權益的錯誤行徑。 -
Article 132 after the implementation of this law, any salary, medical and disability allowance, and comforting expenses owed to the employees by the bankrupt, or any basic old - age pension, basic medical insurance expenses owed by the bankrupt that are payable to the employees ' personal accounts, or any compensation payable to the employees as required by the laws and administrative regulations before the promulgation of this law, after being repaid pursuant to article 113 of this law, the uncovered portion shall be repaid from the specific properties as described in article 109 of this law before any party holding security right over such properties is paid
第一百三十二條本法施行后，破產人在本法公布之日前所欠職工的工資和醫療、傷殘補助、撫恤費用，所欠的應當劃入職工個人賬戶的基本養老保險、基本醫療保險費用，以及法律、行政法規規定應當支付給職工的補償金，依照本法第一百一十三條的規定清償后不足以清償的部分，以本法第一百零九條規定的特定財產優先於對該特定財產享有擔保權的權利人受償。 -
Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law
第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。 -
Livedoor executives are suspected of violating the securities exchange law by window - dressing the accounts of group companies and providing false information to manipulate the market
活力門高管人員涉嫌違反證券法，粉飾集團公司會計賬目，並提供虛假信息以操縱市場。 -
Article 36 chinese - foreign cooperatively - run schools shall establish and improve their financial and accounting systems as well as their assets management system in accordance with law, and shall keep books of accounts pursuant to the relevant provisions of the state
第三十六條中外合作辦學機構應當依法建立健全財務、會計制度和資產管理制度，並按照國家有關規定設置會計賬簿。 -
When the economy fully recovers, repayments can be made. with such an arrangement, the management of tax policy is clearer, and capital investment projects can be arranged flexibly, depending on the non - recurrent revenue. it will be a more predictable and practical way of managing the public accounts, in accordance with article 106 of the basic law
如此分工，稅收的用途，就更為明確，而資本性的投資項目，也可以隨著非經常性的收入的多寡，作更彈性的安排，如此清晰的理財手法，才更合乎實際環境的理財方向，而依照基本法第106條的彈性處理，我相信並無違反第107條量入為出的原則。 -
I stress on three requests to the objective aspects of the crime of evading taxes. the first is the illegality of the action, which includes the break of tax material law and the tax procedural law. the second is the statute of the actions and means, which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging, altering, concealing or destroying account books and vouchers for the accounts without authorization, or overstating or omitting or understating incomes in account books, or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means.
著重論述偷稅罪客觀方面的三項要求：一是行為的違法性，包括違反稅收實體法和稅收程序法；二是行為手段的法定性，即僅限於「偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，在帳簿上多列支出或者不列、少列收入，經稅務機關通知申報而拒不申報，進行虛假的納稅申報，以假報出口或者其他欺騙手段騙取」 ；三是行為量化標準的法定性，即必須同時滿足法律規定的絕對數和相對數兩條件。 -
Eu telecommunications ministers meeting in brussels promised to speed up slow implementation of an eu - wide law agreed two years ago banning commercial spam, which experts say now accounts for more than half of all e - mails
歐盟各國電訊部長們在布魯塞爾會面並承諾加快兩年前已經通過的全歐洲范圍內的禁止商業兜售信息的法律的執行。 -
The shipper agrees that ups and other companies in the ups group of companies worldwide, including companies in countries which may not have the same level of data protection as the country where the shipment is presented to ups for carriage, may use any data provided by the shipper to ups for management analysis and monitoring, the purchase and supply of customer materials, administration of customer accounts and the advertising of services and products provided by ups companies. the shipper may have certain rights under the law to have access to, rectify, and object to the use for direct marketing of, data held by ups about it
數據保護托運人同意ups或者ups集團內的其它公司，包括在那些將貨物提交ups承運的不具有相同數據保護水準的國家的ups公司，可以使用托運人提交的數據進管理分析和管控； ups使用這些數據包括建立客戶銷售資料，客戶帳目管理資料以及對ups的產品和服務做廣告。對于ups掌控的這些數據，托運人根據相關法律可能有權進入、修正或者反對直接用於市場開發。
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