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中英对照法律资源--企业财务通则 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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o stop withdrawing the legal accumulation fund if its progressive total reaches 50% of the registered capital; （三） 提取任意公积金。任意公积金提取比例由投资者决议。 <westbank> (3) to withdraw discretional accumulation fund, and the proportion shall be decided by the investors; and （四） 向投资者分配利润。企业以前年度未分配的利润，并入本年度利润，在充分考虑现金流量状况后，向投资者分配。属于各级人民政府及其部门、机构出资的企业，应当将应付国有利润上缴财政。 <westbank> (4) to distribute profits to the investor. The profits not distributed in the previous year shall be merged into those of this year and be distributed to the investors after sufficiently considering the cash flow status. An enterprise invested by the people's government or any of its departments or organs shall hand over the payable state-owned profits to the treasury. 国有企业可以将任意公积金与法定公积金合并提取。股份有限公司依法回购后暂未转让或者注销的股份，不得参与利润分配； <westbank> A state-owned enterprise may withdraw the discretional and legal accumulation funds in combination. The shares repurchased by a joint stock limited company under law and have not yet to be transferred or cancelled may not be used for profit distribution. 以回购股份对经营者及其他职工实施股权激励的，在拟订利润分配方案时，应当预留回购股份所需利润。 <westbank> In case the equity incentive toward the operators and other employees is to be implemented by means of repurchasing shares, the profits necessary for repurchasing shares shall be prepared ahead of schedule as drafting the scheme for profit distribution. 第五十一条 企业弥补以前年度亏损和提取盈余公积后，当年没有可供分配的利润时，不得向投资者分配利润，但法律、行政法规另有规定的除外。 <westbank> Article 51 In case an enterprise has no distributable profit after fetching up the losses it suffered in the previous year and withdrawing the surplus reserves, it may distribute none profit to its investors, except that it is otherwise stipulated in any laws or administrative regulations. 第五十二条 企业经营者和其他职工以管理、技术等要素参与企业收益分配的，应当按照国家有关规定在企业章程或者有关合同中对分配办法作出规定，并区别以下情况处理： <westbank> Article 52 In case any operator or any other employee of an enterprise takes part in the proceeds distribution of the enterprise with such contribution as management or technology, the distribution measures shall be provisioned in the articles of association or the related contract under the related provisions of the state, and it shall be dealt with differently according to the different circumstances as follows: （一） 取得企业股权的，与其他投资者一同进行企业利润分配。 <westbank> (1) if he/she gains the stock equity of the enterprise, he/she shall take part in the profit distribution in common with other investors; and （二） 没有取得企业股权的，在相关业务实现的利润限额和分配标准内，从当期费用中列支。 <westbank> (2) if he/she has not gained any stock equity of the enterprise, the profit distributed to him shall be listed and paid out of the current period expenses within the profit limit realized by the related businesses and the standards for distribution. 第七章 重组清算 <westbank> Chapter VII Reorganization and Liquidation 第五十三条 企业通过改制、产权转让、合并、分立、托管等方式实施重组，对涉及资本权益的事项，应当由投资者或者授权机构进行可行性研究，履行内部财务决策程序，并组织开展以下工作： <westbank> Article 53 In case an enterprise is reorganized by means of restructuring, transferring property rights, merger, split-up or custody and so on, with regard to the issues concerning capital equity, the investors or the authorized institution shall carry out a feasibility study, handle the internal financial decision procedures and organize the implementation of the work as follows: （一） 清查财产，核实债务，委托会计师事务所审计。 <westbank> (1) to uncover the properties, verify the debts and entrust an accounting firm to audit; （二） 制订职工安置方案，听取重组企业的职工、职工代表大会的意见或者提交职工代表大会审议。 <westbank> (2) to set down the scheme for personnel placement, solicit the opinions of the workers and the workers' representatives congress of the enterprise or submit the scheme to the worker's representatives congress for discussing; （三） 与债权人协商，制订债务处置或者承继方案。 <westbank> (3) to set down the scheme for debt disposal or inheritance through negotiating with the creditors; （四） 委托评估机构进行资产评估，并以评估价值作为净资产作价或者折股的参考依据。 <westbank> (4) to entrust an evaluation organ to carry out assets assessment, and take the assessment results as a reference when evaluating the net assets or converting them into stocks; and （五） 拟订股权设置方案和资本重组实施方案，经过审议后履行报批手续。 <westbank> (5) to draw out the equity setting scheme and the executive plan of capital restructuring, and perform the formalities of reporting for approval after being discussed. 第五十四条 企业采取分立方式进行重组，应当明晰分立后的企业产权关系。 <westbank> Article 54 In case an enterprise reorganizes through division, it shall clearly ascertain the property relationship of the divided enterprises. 企业划分各项资产、债务以及经营业务，应当按照业务相关性或者资产相关性原则制订分割方案。 <westbank> In case an enterprise divides its whole assets, liabilities and businesses, it shall set down a dividing plan according to the principle of business or asset correlations. 对不能分割的整体资产，在评估机构评估价值的基础上，经分立各方协商，由拥有整体资产的一方给予他方适当经济补偿。 <westbank> With regard to an indivisible entire asset, based on which an evaluation institution has evaluated its value, the party owning the entire asset shall give proper economic compensation to the other parties through negotiations. 第五十五条 企业可以采取新设或者吸收方式进行合并重组。企业合并前的各项资产、债务以及经营业务，由合并后的企业承继，并应当明确合并后企业的产权关系以及各投资者的出资比例。 <westbank> Article 55 An enterprise may carry out combination or reorganization through consolidation or merger. All the assets, liabilities and businesses of the enterprise that exit before the combination shall be inherited by the enterprise formed after the combination. It is necessary to define the property relationship and clarify the investment proportion of each investor of the enterprise formed after the combination. 企业合并的资产税收处理应当符合国家有关税法的规定，合并后净资产超出注册资本的部分，作为资本公积；少于注册资本的部分，应当变更注册资本或者由投资者补足出资。 <westbank> The tax treatment of the assets involved in the combination shall accord with the related tax provisions of the state. In case the net asset value after the combination is more than the registered capital, the exceeding part shall be dealt with as capital reserve; in case the net asset value is lower than the registered capital, alteration shall be made to the registered capital or the investors shall contribute to make up the insufficient part. 对资不抵债的企业以承担债务方式合并的，合并方应当制定企业重整措施，按照合并方案履行偿还债务责任，整合财务资源。 <westbank> In case an enterprise merges another insolvent enterprise through assuming the liabilities of the latter, the merging party shall set down measures for restructuring, undertake the responsibility of repaying the debts and integrate the financial resources according to the merging plan. 第五十六条 企业实行托管经营，应当由投资者决定，并签订托管协议，明确托管经营的资产负债状况、托管经营目标、托管资产处置权限以及收益分配办法等，并落实财务监管措施。 <westbank> Article 56 In case an enterprise is operated through custody, it shall be determined by the investors and an agreement concerning custody shall be concluded to clarify the asset-liability status involved in the custody, the objectives of custody, power limits in handling the custodian assets and measures for income distribution and so on, and shall determine and fulfill the measures for financial supervision. 受托企业应当根据托管协议制订相关方案，重组托管企业的资产与债务。 <westbank> The custody enterprise shall set down related schemes according to the agreement concerning custody, and reorganize the assets and liabilities of the custodian enterprise. 未经托管企业投资者同意，不得改组、改制托管企业，不得转让托管企业及转移托管资产、经营业务，不得以托管企业名义或者以托管资产对外担保。 <westbank> Without the consent of the investors of the custodian enterprise, the custody enterprise may not reorganize or restructure the custodian enterprise, transfer the custodian enterprise, assign the custodian assets or business, or provide guarantee to the outsiders in the name of the custodian enterprise or with the entrusted assets. 第五十七条 企业进行重组时，对已占用的国有划拨土地应当按照有关规定进行评估，履行相关手续，并区别以下情况处理： <westbank> Article 57 In the reorganization process, an enterprise shall evaluate the allocated state-owned land it has already occupied under the related provisions, perform the related formalities and deal with it according to the different circumstances as follows: （一） 继续采取划拨方式的，可以不纳入企业资产管理，但企业应当明确划拨土地使用权权益，并按规定用途使用，设立备查账簿登记。国家另有规定的除外。 <westbank> (1) if the land continues to be allocated, it is not required to manage it as an asset of the enterprise, but the enterprise shall determine the use right and interest of the allocated land, use it for the stipulated purpose, and set up an accounting book and register it on the book for future reference, unless it is otherwise provisioned by the state; （二） 采取作价入股方式的，将应缴纳的土地出让金转作国家资本，形成的国有股权由企业重组前的国有资本持有单位或者主管财政机关确认的单位持有。 <westbank> (2) if the land is evaluated and contributed to form shares, the enterprise shall convert the payable land assignment fee into national capital, t which shall be held by the entity holding the government capital before the reorganization or by the entity assigned by the competent authority of finance; （三） 采取出让方式的，由企业购买土地使用权，支付出让费用。 <westbank> (3) if the land is assigned, the enterprise shall buy the land use right and pay the assignment fee; and （四） 采取租赁方式的，由企业租赁使用，租金水平参照银行同期贷款利率确定，并在租赁合同中约定。 <westbank> (4) if the land is leased, the enterprise shall use it by leasing, the rent shall be determined by referring to the loan interest rate of the banks in the same period and shall be provisioned in the leasing contract. 企业进行重组时，对已占用的水域、探矿权、采矿权、特许经营权等国有资源，依法可以转让的，比照前款处理。 <westbank> With regard to the water area, exploration right, mining right, franchise right and other state-owned resources that have already been occupied by an enterprise when the reorganization starts, if such resources are transferable, the enterprise shall, by referring to the preceding p 上一页 [1] [2] [3] [4] [5] [6] [7] 下一页 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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