未認股本 的英文怎麼說
中文拼音 [wèirèngǔběn]
未認股本
英文
unsubscribed capital stock- 未 : Ⅰ副詞1 (沒) did not; have not 2 (不) not Ⅱ名詞1 (地支的第八位) the eighth of the twelve ear...
- 認 : 動詞1 (認識; 分辨) recognize; know; make out; identify 2 (建立關系) enter into a certain rela...
- 股 : Ⅰ名詞1 (大腿) thigh; haunches 2 (機關、企業、團體中的組織單位) section of an office or enterp...
- 本 : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
- 股本 : capital stock; capital; stock; equity股本比率 ratio of capital stock; 股本持有比例 capital shares...
-
This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation
本文在借鑒國內外研究成果的基礎上,分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識,分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義,結合我國的相關法律規定,創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式,並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。Where certificate of payment or of exemption cannot be issued within a reasonable period of time, e. g. due to tracing of life time gifts, protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved, the executor administrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee bank guarantee, equitable mortgage of properties, deposit of quoted shares, transfers of bank account balances as payment on account, etc. the executor administrator can then proceed with the application for the grant without delay
如本署未能于合理時間內發出繳付遺產稅證明書或豁免遺產稅證明書,例如:由於須追查死者生前的饋贈就土地或股票估值進行長時間的協商或涉及已故者生前的財產權益問題而引致延誤,如遺囑執行人遺產管理人能提供充足的保證銀行保證書衡平法上的物業按揭上市股票押存銀行戶口轉帳付稅等,可向遺產稅署署長申請臨時遺產稅清妥證明書,並可隨即進行申請辦理遺囑認證書,無須延誤。Where certificate of payment or of exemption cannot be issued within a reasonable period of time, e. g. due to tracing of life time gifts, protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved, the executoradministrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee ( bank guarantee, equitable mortgage of properties, deposit of quoted shares, transfers of bank account balances as payment on account, etc. ). the executoradministrator can then proceed with the application for the grant without delay
如本署未能于合理時間內發出繳付遺產稅證明書或豁免遺產稅證明書,例如:由於須追查死者生前的饋贈、就土地或股票估值進行長時間的協商、或涉及已故者生前的財產權益問題而引致延誤,如遺囑執行人遺產管理人能提供充足的保證(銀行保證書、衡平法上的物業按揭、上市股票押存、銀行戶口轉帳付稅等) ,可向遺產稅署署長申請臨時遺產稅清妥證明書,並可隨即進行申請辦理遺囑認證書,無須延誤。Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses
凡非以投資為業之公司,因從事短期及長期投資,在按成本與市價孰低法評價時所認列之未實現跌價損失,或從事長期投資,在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。Any monies received by the bank in respect of the customer s obligations to the bank may be placed and kept to the credit of a suspense account for so long as the bank thinks fit, and in the event of any proceedings in or analogous to bankruptcy, winding - up, liquidation, composition or arrangement, the bank may prove for and agree to accept any dividend or composition in respect of the customer s outstanding obligations as if there had been no suspense account or no credit therein
本行收到客戶需向本行負責之款項時可按本行認為合適之期限存放及保存在一個暫記賬戶中,而假如有任何破產清算債務重整或債務安排或類似情況之法律程序,本行可就客戶的未清償責任提供證明及同意接納任何股息或債務重整,形同沒有暫記賬戶或該暫記賬戶沒有貨方結餘一樣。In the paper, it is convinced that the share price of a share - listed company has been closely linked to the company ' s capacity of making profit in the future. furthermore, as the most important view of capital operation, operation under uncertainty has become the linking point of making management strategy and increasing share price decision
研究的結果認為企業的未來盈利能力是決定公司股價的最主要因素,而現階段資本經營的重要內容? ?不確定性經營是實現企業的經營戰略和公司股價表現相一致的聯結點。Article 93 upon payment of the share proceeds or delivery of the items as contribution of share capital in lieu of share proceeds, the sponsors and subscribers may not withdraw their share capital, except where the shares issued are not fully placed in time, the sponsors fail to hold the establishment meeting in time, or the establishment meeting adopts a resolution not to establish the company
第九十三條:發起人、認股人繳納股款或者交付抵作股款的出資后,除未按期募足股份、發起人未按期召開創立大會或者創立大會決議不設立公司的情形外,不得抽回其股本。All moneys carried to the reserve fund and all other moneys of or borrowed by the company while not immediately applicable or required for any payment to be made by the company may be either employed in the business of the company without being kept separate from the other assets, or be invested by the directors upon such securities ( other than the purchase of or a loan upon shares of the company ) as the directors may from time to time think proper v oh power for them from time to time to deal with and vary such investments and to dispose of all or any part thereof for the benefit of the company and divide the reserve fund into such special funds retransfer the reserve fund or any part thereof to the credit of profit and loss account or otherwise deal with the same as they may think fit
不論何時通過此種決議,董事會都應負責做好作為資本的未分配利潤的調撥和使用工作,做好所有繳足股本的股票或債券(如果有)的分配和發行,做好實施決議的一切工作,如果股票或債券可零星分配,董事會可全權作出發行零星股權證或用現金支付或其他他們認為恰當的決定,同時可授權任何人代表有權得到分配的全體股東與公司簽訂協議,一旦資本轉換,由公司向股東分別分配繳足股本的股票或債券,或視情況要求,按轉換成資本的紅利的比例,由公司代表他們繳納他們現持股份中為繳足的全部或部分股款,由此授權達成的協議應為有效,對所有此種股東均有拘束力。Unrealized loss recognized when market value of long - term investments below their costs under the lower of cost or market valuation method
指長期股權投資采成本與市價孰低法評價,當總市價較總成本為低,所認列之未實現跌價損失。At present, the research on the reanimation of bonus stock is gradually maturing and the research on the reanimation of stock option is now noticed by the scholars in the civil, which is focused on the core of the supervisors, not on the technologists specially, there is also little research on technical stock option oversea. however, as the special human capital, technologists react greatly on the enterprises, which is not replaced by other material capital, we may consider that the reanimation of stock option to the core of the supervisors is feasible, so do the technologists. based on the recently theoretic progenies of bonus stock and stock option from the civil to oversea, we quest for the allocation of technical bonus stock, discuss the precept on the reanimation of technical stock option for the middle - small technical films, by which to solve the stability and hard work of the technologists, accelerate the development of the middle - small technical films in the civil
目前,股權激勵的研究日趨成熟,期權激勵研究受到國內學者的極大關注,但這些激勵主要集中在企業的核心經營層,尚未專門激勵企業的核心技術層,國外對技術期權激勵的研究也極少涉及,然而技術人員作為特殊的人力資本,在科技企業中起的作用是其他物質資本所無法取代的。因此,可以認為,既然能對企業核心經營層授予期權以資鼓勵,那麼對核心技術層同樣也可以授予技術期權加以激勵。本文在吸取國內外關于股權、期權激勵理論最新成果的基礎上,探討了中小科技企業技術股權(份)分配和技術期權激勵的方案,目的是通過技術股權(期權)激勵來解決中小科技企業技術人員的長期穩定和努力工作的問題,促進我國中小科技企業的長期穩定發展。No consent of any other person ( including stockholders or creditors of such pledgor ), and no consent or approval of any governmental authority or any securities exchange, was or is necessary for the validity of the pledge effected hereby or to the disposition of the pledged collateral upon an event of default in accordance with the terms of this agreement
未經同意,其他任何人(包括股東或債權人的任何質押)並沒有同意或批準的任何政府機構或任何證券交易所在此確認質保有效性的必要性或處置質押擔保當違約事件時,按照本協議條款擔保協議。The last chapter discusses the prospects of stock index futures in china ' s stock market. in this chapter, the author interprets the important roles of stock index futures for china ' s capital market, analyses the possible negative effects brought about by stock index futures, and consider that the conditions are getting mature. combining the international practices, this chapter raises my suggestions in the trading schemen 7 contract designing as well as supervisory system of stock index futures in china
盡管目前仍存在分歧,但大多數研究結果有助於澄清關于股指期貨市場會加劇現貨市場波動性的不切實際的指責和誤解;第四部分考察了美、日、港三種股指期貨市場的監管模式及各自的特徵,並進行了比較分析,這對於我國未來金融期貨市場的監管模式不無借鑒意義;本文最後一部分對我國開展股指期貨交易進行了探討,論述了推出我國的股指期貨交易對於我國資本市場的健康發展有著重要的現實意義,同時對可能產生的負面影響進行了全面分析,並認為我國推出股指期貨的條件也在日趨成熟,本部分還結合國際慣例,對我國股指期貨交易模式、合約設計以及監管模式提出了較為合理的設計方案。However, they met obstacles during their practices due to the limitation of chinese ideology, the lag of law construction, the unmatured markets and the incomplete understanding of eso. therefore eso cannot take effective in these enterprises
但是,由於國內思想意識的局限、法制建設的滯后、各類市場培育的不完善,以及對于股票期權制度本身的認識不全面,這些企業在嘗試過程中遇到了很大的障礙,其激勵效應並未能夠充分體現。In the event that you have a non - hong kong employment and the option in question is a conditional one in respect of which the vesting period has not expired on the date of notional exercise, the gain would be calculated on the basis that the vesting period would be deemed to end on that date
如果你履行的是香港以外的受僱工作,有關的股份認購權又有附帶條件,如訂明的歸屬期在名義上行使認購權當日仍未完結,本局在計算利益時會視歸屬期截至該日為止。In the event that you have a non - hong kong employment and the option in question is a conditional one in respect of which the vesting period will not have been completed on the notional date of exercise, the gain would be calculated on the basis that the vesting period only extends to that date
如果你履行的是香港以外的受僱工作,有關的股份認購權又有附帶條件,訂明的歸屬期在象徵式行使股份認購權當日仍未完結,本局在計算利益時會視歸屬期截至該日為止。To solve these problems, in 1999 the government began to advance the institutional reforms and marketlization in chinese ipos market but this process was in logjam at the end of 2001. this article analyzes the institutional characters of chinese ipos issues and empirically investigates the whole ipos price process before and after the marketlization reform respectively
本文在對中國一級市場進行深入制度分析,充分把握和體會中國ipos問題的制度特性的基礎上,通過改革前後我國新股發行價格過程的實證和對比分析,認為雖然1999年開始的一級市場制度改革確實帶來了發行價格的「市場化」 ,但卻並未從根本上提高一級市場的運行效率。分享友人