明細帳簿 的英文怎麼說
中文拼音 [míngxìzhàngbù]
明細帳簿
英文
subsidiary book-
Subsidiary ledger books : those established to record the detail accounts of all controlling accounts
二明細分類帳簿：為記載各統馭科目之明細科目而設者。A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books ; provided that if the business has sound accounting system and records daily the general ledger, the general chronological book may be waived
製造業或營業?圍較大者，並得設置記錄成本之帳簿，或必要之特種序時帳簿及各種明細分類帳簿；但其會計組織健全，使用總分類帳科目日計表者，得免設普通序時帳簿。Account books include general ledgers, detail ledgers, daily books and other auxiliary account books
會計帳簿包括總帳、明細帳、日記帳和其他輔助性帳簿。Although improvements on the stockholders ’ right to know had been made in the amendment of company law 2005, the relevant provisions still seem too simple and insufficient for carrying out. thus, supplements based on foreign successful legislative experience are necessary. this article holds that, due to lack of personnel and the cost of institution formation, we had better not entitle stockholders the right to ask for outsiders as inspectors at present ; because of the insufficiency in the rules of the right of
本文認為，由於人才的匱乏及制度建設的成本，我國現階段還不宜引進檢查人選任請求權制度;鑒于現行公司法對股東質詢權制度尚付闕如，而質詢權的行使對于股東大會議決功能的充分發揮意義甚大，建議我國立法予以承認，詳細規定股東質詢權行使的條件、場合、目的性限制及救濟程序;股東帳簿查閱權雖然日趨完善，但仍需擴大股東查閱權的范圍、明確權利行使的條件、規定權利的邊界並落實具體的法律救濟程序。分享友人