帳面利益 的英文怎麼說

中文拼音 [zhàngmiànlìyì]
帳面利益 英文
book profit
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 面 : Ⅰ名詞1 （頭的前部; 臉） face 2 （物體的表面） surface; top 3 （外露的一層或正面） outside; the ri...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 帳面 : paper帳面赤字 deficit on the books; 帳面價格 accounting price; 帳面價值 book value; 帳面科目 book...
  1. 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。
  2. However, domestic dealers of industrial automatic control products are usually confronted with a market environment with the following conditions : 1. market profit can hardly be stable because of other competitors ’ dumping ; 2. customers are more sensitive to prices and count sale distributors are faced with greater capital pressure ; 3

    中國工業自動化產業正以高速持續發展，工控產品的市場也迅速擴張，但國內工業自動化控制產品的特約經銷商們所面臨的市場環境常存在以下問題: （ 1 ）同一產品的其它經銷商低價傾銷，很難確保市場利潤的穩定; （ 2 ）用戶對價格的敏感度提高，同時賒帳銷售對經銷商的資金壓力日益增加; （ 3 ）技術的不斷進步，產品更新淘汰加快，客戶對產品的技術服務要求更高。
  3. Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid - in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever

    股票股利和股票分割的差別在於：股票股利將留存收益的金額轉移到繳入資本之中，每股面值不變，而股票分割並不影響帳戶余額。
  4. Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments

    有價證券的股利或者利息收入，以及有價證券受出或到期時所收到的款項，與其帳面成本和已登記入帳的應收股利或者應計利息之間的差額，應當作為投資損益計入投資收益。
  5. In one sense, to allow financial institutions to do so is also in the public interest, since this will help to prevent subsequent bad debts from arising, hence preserve the health and stability of the local financial industry as a whole

    從這方面看來，準許財務機構查閱該等資料，有助防止日後出現壞帳，整體來說可維持本地金融業的健全及穩定狀況，符合社會利益。
  6. The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised

    遞延稅項資產于每個結算日之帳面值須予以審閱，如不再可能取得足夠之應課稅溢利以運用有關之稅務利益，帳面金額則予以調低。
  7. The compliance officer should report directly to the managing directors. art. 12 should be amended to include in the manager s responsibilities, first, marketing and promoting funds and, second, pursuing legal rights on the part of the funds that it manages, subject to the supervision of the independent directors of those funds

    期望理論認為投資者對收益的效用函數是凹函數，而對損失的效用函數是凸函數，表現為投資者在投資帳面值損失時更加厭惡風險，而在投資帳面值盈利時，隨著收益的增加，其滿足程度速度減緩。
  8. Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
  9. Interest accrued during the period of bond investment and the difference between the amount of principal and interest re ? ceived on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
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