清算損益 的英文怎麼說

中文拼音 [qīngsuànsǔnyì]
清算損益 英文
liquidation gain or loss
  • 清 : Ⅰ形容詞1 （純凈） unmixed; clear 2 （寂靜） quiet 3 （清楚） distinct; clarified 4 （一點不留） w...
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 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...
  • 清算 : 1. （徹底地計算） clear （accounts）; square; audit 2. （列舉全部罪惡並做出處理） settle accounts; expose and criticize
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  1. The lessee will, therefore, be asked to submit his balance sheet and his profit and his profit and loss accounts for the past three years, in addition to his budget plans for the years to come

    因此租賃人除了要提供今後若年的預算計劃，還要提供過去三年的資產負債表和損益賬目清單。
  2. 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。
  3. The most important is to prelect the benefits of creditors. however in practice, the phenomenon of violating creditor ' s rights is always happened. the abusing of rights of bankruptcy is a illegal act. nowadays, the bankruptcy liquidation system of our country is not so perfect, which leads to no particular law to practice. there are enterprises take advantage of it, so they can evade their debts. this phenomenon influences the rights of creditors badly. this essay firstly introduces the expression of damaging the rights of creditors in enterprise bankruptcy, and then further analyses it. this essay analyses the protection of the rights of creditors from these aspects that system of bankruptcy truslee, creditor autonomy, discontinuation of execution, legal responsibility. by seting up a perfect system of bankruptcy truslee, we can contral insolvent properties efficiently

    破產是一種保護，破產法的基本原則是既保護債權人也保護債務人的利益，其中重在保護債權人的利益，而實踐中由於種種原因，債權人的利益被侵犯的不正常情形屢屢發生，其中破產權利的濫用更是一種惡意逃債的違法行為。目前我國的破產清算制度和法律體系還很不完善，尤其是非全民所有制企業法人的破產清算制度尚未完全建立，實踐中普遍缺乏可供操作的法律、法規的具體規定，從而導致了利用公司破產、被吊銷等以達到逃避債務目的的現象非常普遍，嚴重損害了債權人的利益。本文從企業破產過程中損害債權人利益的表現入手，對我國企業破產實踐中的損害債權人利益的原因進行剖析。
  4. Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation

    課程涵蓋了財務管理的基本概念，企業組織型態，財務報表分析，損益平衡分析， ?桿原理，營運資金管理，短期融資，財務數學，資本預算及風險，現金流量折現模型，證券評價基礎，資金成本，資本結構，股利政策，長期融資，租賃，並購，握股公司，重整及清算等重要課題。
  5. Article 412 agent ‘ s obligations in case of principal ‘ s incapacitation where discharge of the agency appointment contract due to the death, incapacitation or bankruptcy of the principal will harm the principal ‘ s interests, the agent shall continue to handle the entrusted affair before an heir, legal agent or liquidation team thereof takes over the entrusted affair

    第四百一十二條因委託人死亡、喪失民事行為能力或者破產，致使委託合同終止將損害委託人利益的，在委託人的繼承人、法定代理人或者清算組織承受委託事務之前，受託人應當繼續處理委託事務。
  6. Where discharge of the agency appointment contract due to the death, incapacitation or bankruptcy of the principal will harm the principal ' s interests, the agent shall continue to handle the entrusted affair before an heir, legal agent or liquidation team thereof takes over the entrusted affair

    第四百一十二條因委託人死亡、喪失民事行為能力或者破產，致使委託合同終止將損害委託人利益的，在委託人的繼承人、法定代理人或者清算組織承受委託事務之前，受託人應當繼續處理委託事務。
  7. These audits have not only brought a clear picture of the basic conditions of those enterprises and disclosed problems of fraudulent statement of revenues and expenditures, false statement of assets, liabilities, profits and losses, but also initially studied and tried on audit approaches and techniques like commitment system, statistical sampling, testing of the internal control systems and computer assisted audit techniques

    通過審計，不僅摸清了企業家底，揭露了企業財務收支中弄虛作假，資產負債損益不真實的問題，同時，還初步探索了承諾制、統計抽樣審計、測評內部控制制度和計算機輔助審計等方法。
  8. Article 22 for any property gains and losses discovered in stocking property, sales, un - payable debts, or unreceivable credits as well as any incomes and losses during the liquidation period, the liquidation committees should provide written explanations and certificates of the liquidation

    第二十二條清算委員會對清算期間發生的財產盤盈或者盤虧、變賣，無力歸還的債務或者無法收回的債權，以及清算期間的收入或者損失等，應當書面向企業權力機構說明原因、提出證明並計入清算損益。
  9. However, the legislation and the law theories of this country focus more on the establishment of companies, i. e. on its admission to market than on the termination of companies, i. e. its secession from the market, which results to the fact that the legislation on the latter is too simple and the theoretical research is in short. in practice, there are many cases of companies ’ involvement in non - liquidation or malicious liquidation after their dissolution, which not only infringe the rights and interests of the country ( on taxation ), the creditors, the employees, and the shareholders with minority stake, but also lower the social credit and disturb the market economic order

    但我國立法和法學理論均將關注點放在了公司設立即市場準入方面，而在公司終止即市場退出方面，立法簡單粗糙，理論研究缺乏，實踐中公司解散后不予清算或惡意清算的現象比比皆是，不僅嚴重損害了國家（稅收） 、債權人、職工、小股東的利益，還大大降低了社會信用，擾亂了市場經濟秩序，應當引起立法界、司法界和理論界的警覺和反思。
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