liquidation of enterprise 中文意思是什麼

liquidation of enterprise 解釋
企業清算
  • liquidation : n. 1. （公司等的）清理，清算；（債務的）清償，了結；（資產等的）變現。2. 清除，消滅；取消，殺掉。
  • of : OF ＝Old French 古法語。
  • enterprise : n. 1. （艱巨或帶有冒險性的）事業，計劃。2. 企[事]業單位。3. 企業心，事業心，進取心；冒險心；膽識。4. 興辦（企業）；開創（事業）。n. -priser ＝entrepreneur.
  1. 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。
  2. All sorts of assets accepted by the state - owned enterprise, upon the liquidation or dissolution of the joint venture enterprise, as a gift or left behind for the state - owned enterprise to use them further gratuitously

    （四）企業清算或者解散時，國有企業方接受贈與或者無償留給國企業方繼續使用的各項資產。
  3. In the case, the subsidiary wholly owed by a corporation is a large scale state owed enterprise with glorious history rewarded for its excellent profit. but it finally failed because of its financial crisis. it is one of the important reason of the failure that the corporation could n ' t obtain the financial information in time, and could n ' t obtain the real data which misguided the corporation leaving the subsidiaries financial risk alone which resulted in the liquidation

    案例中的子公司是一家大型國有企業，從集團公司財務風險控制角度分析該公司從輝煌到走向清算的歷程，本文認為子公司上報信息不及時、反饋數據不充分、溝通情況不符合實際，使集團公司預測不準確、決策相對滯后、戰略調整不到位是該財務失敗的重要原因之一。
  4. Liabilities for liquidation borne to the guarantor of the restructure enterprise or other joint debtor will not be affected by the restructure plan

    重整企業的保證人或者其他連帶債務人承擔的清償責任，不受重整計劃的影響。
  5. 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。
  6. Article 42 where before or during the liquidation of a sole proprietorship enterprise, the sole proprietorship enterprise or the sole proprietor conceals or transfers its / his assets in order to evade debts, such assets shall be reclaimed in accordance with the law and sanction shall be imposed in accordance with the law ; where such act constitutes a crime, criminal liability shall be imposed in accordance with the law

    第四十二條個人獨資企業及其投資人在清算前或清算期間隱匿或轉移財產，逃避債務的，依法追回其財產，並按照有關規定予以處罰；構成犯罪的，依法追究刑事責任。
  7. Article 21 whenever an enterprise as a legal person is to cancel its registration, it must submit an application signed by its legal representative, a document of approval issued by the department in charge or by the authority for examination and approval, a certificate showing the completion of the clearing up of its liabilities, or a document showing that a liquidation organization will be responsible for clearing up its creditor ' s rights and liabilities

    第二十一條企業法人辦理注銷登記，應當提交法定代表人簽署的申請注銷登記報告、主管部門或者審批機關的批準文件、清理債務完結的證明或者清算組織負責清理債權債務的文件。
  8. Article 23 the following liquidation expenses should enjoy priority in payments from the liquidated property : ( 1 ) expenses incurred through management, sales and distribution of the enterprise property during the liquidation ; ( 2 ) expenses incurred through announcements, lawsuits and arbitration ; and ( 3 ) other expenses incurred during the liquidation period

    第二十三條下列清算費用從清算財產中優先支付： （一）管理、變賣和分配企業清算財產所需的費用； （二）公告、訴訟、仲裁費用； （三）在清算過程中需要支付的其他費用。
  9. Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law

    第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。
  10. Creditors to partners and creditors to the partnership enterprise is equal in the procedure of bankruptcy liquidation for each partner

    合伙人的債權人與合夥企業的債權人，在各合伙人的破產清算程序中，地位平等。
  11. The debtors of a bankrupt enterprise and persons holding the property o a bankrupt enterprise can repay debts or deliver property only to th liquidation team

    破產企業的債務人和財產持有人，只能向清算組清償債務或者交付財產。
  12. The debtors of a bankrupt enterprise and persons holding the property of a bankrupt enterprise can repay debts or deliver property only to the liquidation team

    破產企業的債務人和財產持有人，只能向清算組清償債務或者交付財產。
  13. Article 32 upon completion of the liquidation of a sole proprietorship enterprise, the sole proprietor or the liquidator designated by the people ' s court shall prepare a liquidation report, and shall conduct de - registration with the registration authority within fifteen days

    第三十二條個人獨資企業清算結束后，投資人或者人民法院指定的清算人應當編制清算報告，並於十五日內到登記機關辦理注銷登記。
  14. Article 64 upon completion of the liquidation, a liquidation report shall be prepared, and after all the partners have signed or impressed their chops thereon, the liquidation report shall be filed with the enterprise registration authority with 15 days, and the de - registration of the partnership shall be carried out therewith

    第六十四條清算結束，應當編制清算報告，經全體合伙人簽名、蓋章后，在十五日內向企業登記機關報送清算報告，辦理合夥企業注銷登記。
  15. Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation

    企業應當在辦理注銷登記前，就其清算所得向稅務機關申報並依法繳納企業所得稅。
  16. The annual accounting statements and liquidation accounting statements of a foreign - capital enterprise shall be prepared in accordance with the provisions of the chinese competent departments for financial and tax affairs

    外資企業的年度會計報表和清算會計報表，應當依照中國財政、稅務機關的規定編制。
  17. Article 29. property in the bankrupt enterprise that belongs to othe persons shall be retrieved by the persons with the right to such propert through the means of the liquidation team

    第二十九條破產企業內屬於他人的財產，由該財產的權利人通過清算組取回。
  18. Article 29. property in the bankrupt enterprise that belongs to other persons shall be retrieved by the persons with the right to such property through the means of the liquidation team

    第二十九條破產企業內屬於他人的財產，由該財產的權利人通過清算組取回。
  19. Ordinary liquidation and special liquidation is enacted in the method of liquidation of enterprise with foreign investment

    由國家對外經貿部制訂的《外商投資企業清算辦法》中規定了企業普通清算和企業特別清算。
  20. Main content includes : risk of company finance affairs manages general theory ; raise fund risk and management ; invest risk and management ; venture of capital battalion motion and management ; dividend allocates risk and management ; cross a country to manage manage with financial risk ; the enterprise is bought and ? is transformed manage with financial risk ; liquidation of business failure ? and financial risk manage

    主要內容包括：企業財務風險治理一般理論；籌資風險與治理；投資風險與治理；資金營運風險與治理；股利分配風險與治理；跨國經營與財務風險治理；企業購並?改造與財務風險治理；企業破產?清算與財務風險治理。
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