股利薄 的英文怎麼說
中文拼音 [gǔlìbó]
股利薄
英文
dividend book-
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。Faced with this situation, in the corporate governance structure of the west introduced the system of independent directors china ' s listed companies since august 21, 2001, the china securities regulatory commission promulgated the " on the establishment of independent directors of listed companies in the guidance system ", marks the beginning of our independent directors in listed companies to implement the system. 。 introduction of the system of independent directors of listed companies, mainly in view of the existence of our company ' s management structure is too centralized, decentralized and public shareholders too weak force ; control of the controlling shareholders, led to the independence is not strong, decision - making, oversight functions properly ; the board of supervisors fail to controlling shareholders, supervision of the board of serious adverse internal control phenomenon
獨立董事是英美公司治理模式的特色制度，其在制衡控股股東或內部人的控制權濫用，捍衛董事會的獨立性，促進公司可持續發展以及保障股東整體利益等方面卓有成效。獨立董事制度已經實施多年，獨立董事已經擺脫當年設立時勢單力薄的劣勢，在現階段能對上市公司進行有力的決策干預，其干預的成效如何，本文用實證的觀點去看待獨立董事制度對中國上市公司盈餘方面的影響，從而揭示獨立董事制度發展多年以來的成效，並根據時代發展，提出需要改進的地方Basic and diluted earnings per share were both hk 11. 0 cents
基本盈利及攤薄盈利每股均為11 . 0港仙。Fully diluted earnings per share
全面攤薄每股盈利Diluted earnings per share
每股攤薄盈利Earnings per share were hk3. 16 cents and hk3. 04 cents respectively on basic and fully diluted bases
每股基本盈利及經全面攤薄后之每股盈利分別為3 . 16港仙及3Electronics consumer products and components manufacturer sunway international holdings limited sehk : 58 ses : sihl announces a profit before taxation of hk 44, 849, 000, on a consolidated turnover of hk 427, 053, 000 for the six months ended march 31, 2001. basic and diluted earnings per share were hk3. 92 cents and hk3. 91 cents respectively. the overall performance of the group has improved from the previous half - year period ended september 30, 2000, as the new pricing and product portfolio reengineering strategies began to take effect
電子消費產品及零部件生產商新威國際控股有限公司香港聯交所： 58新加坡證券交易所： sihl公布，于截至二零零一年三月三十一日止六個月內，集團錄得綜合營業額427 ， 053 ， 000港元，除稅前溢利為44 ， 849 ， 000港元基本及攤薄每股盈利則分別為3 . 92港仙及3 . 92港仙。Fully diluted earnings amounted to hk3. 24 cents per share in the period and net asset value per share was hk 0. 70 as at june 30, 2005
回顧期內之全面攤薄盈利為每股3 . 24港仙，於二零零五年六月三十日之每股資產凈值為0 . 70港元。Adjusted results for the fourth quarter of 2003 exclude a pre - tax gain of us $ 28 million on the redemption of long - term debt and a credit to income tax expense of us $ 39 million. our previous estimate of gaap earnings for the 2004 fourth quarter of us $ 0. 84 to us $ 0. 87 per diluted share included higher net tax credits than were realized
我們早前估計，按照美國公認會計原則（ gaap ）呈報的盈利計算，二零零四年第四季攤薄后每股盈利介乎零點八四至零點八七，其中包括較我們預期為高的稅款抵免凈額。In this part, the method of share evaluation is discussed full and accurate. the fifth part talks about the current situation of our legislation and academic on the appraisal right of the dissenters
四、我國關于異議股東股份收買請求權的立法現狀與理論研究現狀:我國目前有關少數股東權利保護的預防性立法和救濟性立法都相當薄弱。Darentang pharmaceutical co., ltd. relies on the zone advantage sufficiently, and carries out the " darentang should be supported, making it has great developments " memorandum spirit of provincial governor bo xilai in all aspects, each link is enforced according to the gmp certification standard, and the annual production value is rmb100 million yuan, and the profit payments and tax turnover is rmb20 million yuan, the annual production value after five years will reach rmb500 million yuan, and profit payments and tax turnover rmb 100million yuan
大仁堂藥業股份有限公司充分依託園區優勢，全面貫徹落實薄熙來省長"大仁堂應予支持，使其有大發展"的批示精神，各個環節均嚴格按照gmp認證標準實施，年產值為1億元，利稅2 ， 000萬元，五年後年產值將達到5億元，利稅1億元。In the face of opportunity and challenge, the viscose fiber manufacturers, which are main body of technology innovation, must enhance their construction of technology innovation capability and improve their core competitive ability according to the request of scientific development, to make china from a big country for viscose fiber manufacturing to be a strong country of manufacturing and technology
利用該「黏膠纖維企業技術創新能力的評價方法」對案例企業吉林化纖股份有限公司和奧地利蘭精公司的技術創新能力進行評價的結果顯示: 「黏膠纖維企業技術創新管理薄弱是提高技術創新能力的主要障礙，提高技術創新能力就要加強技術創新管理和加大r & d人才與經費投入」 。分享友人