股本帳 的英文怎麼說

中文拼音 [gǔběnzhàng]
股本帳 英文
capital stock account
  • 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...
  • 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
  • 股本 : capital stock; capital; stock; equity股本比率 ratio of capital stock; 股本持有比例 capital shares...
  1. Capital stock and surplus account

    股本及公積金帳戶
  2. Authorized capital stock account

    法定股本帳戶
  3. 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。
  4. Therefore, the company law of the countries all over the world confer rights to learn the truth on shareholders, which including the right of inspecting financial accounting report, the right of inspecting books and records, the right of inquiry and the right of request for empanelling inspector. the author writes the paper to present the assumptions on how to perfect our system of shareholders ’ rights to learn the truth, by drawing on other countries ’ successful experience of legislation and analyzing the shortages of our existing laws. this article is composed with four chapters

    因此在借鑒各國公司立法經驗的基礎上，本文認為，要完善我國股東知情權制度首先應在我國公司法律制度中賦予股份有限公司股東查閱公司帳簿的權利，同時為防止股東濫用此項權利，應當對股東行使該權利時的正當目的、持股比例、持股時間以及行使程序上作出必要的限制;其次應當明確股東質詢權以及行使權利的范圍、程序，賦予股東在質詢權受到侵害時的訴權，並對法院的裁判賦予強制執行的效力，即責令董事會必須限期對股東的質詢作出充分說明。
  5. China vankes b shares arent cheap, trading at 11. 7 times earnings and 2. 44 times book value

    萬科在深圳上市的b股並不便宜，其本益比為11 . 7倍，而股價與帳面價值比是2 . 44倍。
  6. 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。
  7. 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。
  8. The impact from the standing of the stockholders, because the adjusted model dose not include bonus for employees in stocks. 3

    本研究所得結果大致可歸納如下： 1 、如果所調整的未入帳人事支出項目包含員工股票分紅，則調整前各項比率所呈現的趨勢，在調整后均受到改變。
  9. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  10. 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。
  11. The content of this course are as followings : the concept of the commercial law, features of commercial law, basic principles of commercial, the players in commercial field, behaviors, registration system, trade name, accounting books, the overview of corporate law and corporation, the classification of corporation, the establishement of company, the capital system under compnay law, share and assets, shareholders and their rights, corporate governance, merger and acquisation, overview of bankruptcy law, ? substantive bankruptcy law, procedure ? bankruptcy law, overview of commercial paper law, the classification and the basic rules of commercial paper, overview security law, ? issue and sponsor system, listing and trade system, investment fund system, overview of issurance law, issurance contract, property issurance, life issurance, issurance industry, maritime law, vessel and stewages, transportation contract, leasing vessel contract, incidents and the liability system etc

    課程內容包括，商法的概念、特徵、基本原則、商主體、商行為、商事登記、商號、商事帳簿、公司與公司法概述、公司的分類、公司的設立、公司的資本制度、股份與股票、股東與股權、公司的治理結構、公司的合併與解散、破產法概述、破產程序法、破產實體法、票據法概述、匯票、本票、支票、證券法的基本問題、證券市場主體法律制度、證券發行與承銷法律制度、證券上市及交易法律制度、證券投資基金制度、保險法概述、保險合同、財產保險、人身保險、保險業、海商法概述、船舶和船員、海上運輸合同、船舶租用合同和海上拖航合同、船舶碰撞、海難救助、共同海損、海事賠償責任限制等部分。
  12. Private companies positioning their books and financial statements for an ipo also become keenly aware that the ipo price of their stock is generally derived from a multiple of its reported earnings

    非上市公司為了首次公開募股公開財務結算和帳薄，還應該十分清楚地認識到，公司股票第一次募集的價格基本上取決于對它所報告的收入的綜合分析。
  13. By throwing penetrating light on the root of risks, we may conclude briefly that they are : the problems of the state - owned property ; the " over - supply " and " insufficient - supply " by the government coexist ; the absence of advanced capital market concluding above researches, we may get down to the main context of risks eluding as such : exploring the deep root of risks in order to depress the stimulation for the opportunism of the market participants. the basic ways would be that : to deal with effectively the deficiencies which the stock shares in the operation of debt - in - lieu - equity inflict upon the administration capability, to optimize the corporation governance - structure in the state - owned enterprises should be the core measures in the risks shunning operation

    尤其在審批者缺乏有效的鑒別手段，且自身存在較強的道德風險的倩況下，國有企業具有更大的逆向選擇酮；隴在著逆向示範風險：一方面債轉股按帳面價值轉移國有椅業銀行的不良資產，對其既往不咎，容易導致商業銀行的道德風險；另一方面，在我國特定的制度背景下，所有的國有企業都將債轉股視作一項優惠政策，而這種「優惠」又往往是為「壞」企業設置的，這對非轉股的好企業就會形成逆向激勵，從而選擇拖欠本息、鬆懈管理。
  14. 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。
  15. 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。
  16. Jointly held by asia orient holdings limited stock code : 214 and culturecom holdings limited stock code : 343 ; q9 technology holdings limited " q9 " or " the company ", today announced that its flagship product " qcode cis " is ready to launch its palm version

    由匯漢控股有限公司股票編號： 214及文化傳信集團有限公司股票編號： 343持有的九方科技控股有限公司九方或本集團，今天欣然宣布其優秀產品快碼中文輸入法qcode現正推出palm電子手帳版。
  17. They must also have a paid up capital including share premium of not less than hk 300 million in respect of the applicant as a whole

    同時，它們的繳足款股本包括股份溢價帳不得少於3億港元以申請人整體而言。
  18. Amount of shares issued by a share - holding enterprise shall be accounted for as equity at the face value of the shares issued

    股份制企業發行股票，應當按股票面值作為股本入帳。
  19. Presented by dr. warren huang to 20 global central bank governors conferences 1999 - 2002 and global finance conference on global corporate governance at peking university, may 29 2002, beijin and asian finance, business forum, on asset backed securitization conference, kula lumpur, sept. 30, 2002

    近日本銀行宣布收購十大銀行四百億績優股呆帳以提高自有資產比2002年5月28 ， 2002 ，北京大學金融企業研究中心舉辦之國際金融大會北京香山飯店及5月29 ，日2002對北京大學光華管理學院師生演講
  20. No. this refers to all issued share capital of a limited company whether fully paid or partly paid as at the balance sheet date

    不是。這是指于截至結帳日期止，一家有限公司的所有已發行股本不論是否已全數支付或只部分支付。
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