liquidation expenses 中文意思是什麼
liquidation expenses
解釋
清算費- liquidation : n. 1. （公司等的）清理，清算；（債務的）清償，了結；（資產等的）變現。2. 清除，消滅；取消，殺掉。
- expenses : 農業經營費用
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The residual assets that result from paying off the liquidation expenses, wages of employees, social insurance premiums and legal compensation premiums, the outstanding taxes and the debts of the company with the assets of the company may, in the case of a limited liability company, be distributed according to the proportions of capital contributions of the shareholders, and in the case of a joint stock limited company, according to the proportions of stocks held by the shareholders
公司財產在分別支付清算費用、職工的工資、社會保險費用和法定補償金，繳納所欠稅款，清償公司債務后的剩餘財產，有限責任公司按照股東的出資比例分配，股份有限公司按照股東持有的股份比例分配。 -
Article 23 the following liquidation expenses should enjoy priority in payments from the liquidated property : ( 1 ) expenses incurred through management, sales and distribution of the enterprise property during the liquidation ; ( 2 ) expenses incurred through announcements, lawsuits and arbitration ; and ( 3 ) other expenses incurred during the liquidation period
第二十三條下列清算費用從清算財產中優先支付： （一）管理、變賣和分配企業清算財產所需的費用； （二）公告、訴訟、仲裁費用； （三）在清算過程中需要支付的其他費用。 -
Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。 -
Analysis of the priority right under our country ' s existing bankruptcy laws ( 1 ) priority right concerning bankruptcy expenses, debts with mutual interests, employees " cost of living and medical expenses during liquidation under article 34 of the < bankruptcy law ( trial implementation ) > and the supreme people ' s court ' s < provisions on the several problems of the trial of the enterprise bankruptcy cases >, the priority right concerning bankruptcy expenses, debts with mutual interests, employees " cost of living and medical expenses during liquidation are prioritized
二、我國現行破產法律制度中存在的優先權規定分析（一）破產費用、共益債務以及清算期間職工生活費、醫療費的優先權性質。 《破產法（試行） 》第三十四條及最高人民法院《關于審理企業破產案件若干問題的規定》賦予了破產費用、共益債務以及清算期間職工生活費、醫療費（一般而言，這一部分生活費、醫療費相對而言是比較少的）的優先權地位。
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