09英语班25讲全讲义

1、法英语2018 年会计师考试辅导专题二：CPA法之公司法目 录第一部分第二部分第三部分专业词汇要点详解实例分析一、专业词汇第1页26Forms of capital contribution出资方式27Assessment评估28Company business license公司29Business scope营业范围30Preemptive right优先购买权、优先认股权31Merger合并32Split-up分立33Dissolution解散34Liquidation16Establishment of company设立公司17Company registration authori

2、ty公司登记机关18Registered capital资本19Approval formalities批准手续20In kind以实物21Intellectual property知识产权22Land use right土地使用权23Non-monetary property非货币财产24Regular meeting定期会议25Temporary meeting临时会议1Limited liability company公司2Joint stock limited company3Pay capital contributions认缴出资额4Subscribe to share认购5Sha

3、oldersassembly股东大会6Shaoldersmeeting股东会7Articles of association公司章程8Resolution决议9Affirmative vote赞成票10Voting right权11Capital proceeds资本12Actual capital contributor实际出资人13Nominee shaolder名义股东14Subsidiary子公司15Actual controller实际人法英语2018 年会计师考试辅导第2页7172Registration and settlement institution登记结算机构Dis披露6

4、2Share right股权63Share issuance股票64Encroachment of property侵占财产65Misappropriation of property挪用财产66Criminal penalty刑罚67Due（债务）到期68Appointment委任69Without the consent of同意70Corporate bond公司债券53Bylaw公司规章制度54Statutoryfund法定公积金55Discretionaryfund任意公积金56Capitalfund资本公积金57Registration application申请58Make up

5、 for the loss弥补亏损59Expenditure支出60One-limited liability companies一人公司61Solely state-owned corporation国有独资公司44Promoter发起人45Establishment by public share offer募集设立46Prospectus招股说明书47Listed company上市公司48Authorization scope范围49Independent director董事50Qualifications and obligations资格和义务51Stock exchange证券

6、所52Industry and commerce registration authority工商登记机关35Terms of office36Waive放弃37Succeed/inherit承继/继承38Deregister注销39Bankruptcy40Revoke吊销41Illegal proceeds收入42Confiscate没收43Established by promotion发起设立法英语2018 年会计师考试辅导二、要点详解（一）法人公司是企业法人，有的法人财产，享有法人财产权。公司以其全部财产对公司的债务承担责任。公司的股东以其认缴的出资额为限对公司承担责任；的股东以其认购

7、的为限对公司承担责任。I Independent LegalCompany is an enterprise legal, which has independent legalproperty andenjoys the right to legalall its perty. It shall bear the liabilities for its debts withAs for a limited liability company, a shaolder shall be liable for the company tothe extent of the

8、capital contributions he/she has paid. As for a joint stock limited company,a shaolder shall be liable for the company to the extent of the shares he/she hassubscribed for.（二）公司法1.对外投资的限制利能力限制公司可以向其他企业投资；但是，除法律另有规定外，不得成为对所投资企业的债务承担连带责任的出资人。II Restrictions on companys capacity for civil right 1.Restr

9、ictions on outward investmentA company may invest in other enterprises. However, unless it is otherwise provided for by any law, it shall not become a capital contributor that shall bear several and joint liabilities for the debts of the enterprises in which it invests.2.担保的限制公司向其他企业投资或者为他人提供担保，按照公司

10、章程的规定由董事会或者股东会、股东大会决议；公司章程对投资或者担保的总额及单项投资或者担保的数额有限额规定的，不得超过规定的限额。2.Restrictions on guarantee第3页80Prescribe/stipulate（法律）规定81Designate指定82Civil proceeding民事83Net assets净资产84Underwriter承销人/机构85Par value票面金额86Issue87Decrease of capital减资88Convert转换73Guaranty担保74Commission佣金75Chairman of th董事长76Board of

11、 directors董事会77Creditor's rights债权78Debt债务79creditor债权人法英语2018 年会计师考试辅导Where a company intends to invest in any other enterprise or provide guarantee for others,the company shall make a resolution through thof directors, shaolders meetingor shaolders assembly according to its articles of associa

12、tion.If the articles of association prescribes any limit on the total amount of investments or guarantees, or on the amount of a single investment or guarantee, the aforesaid totalamount or amount shall not exceed the responsive limited amount.公司为公司股东或者实际人提供担保的，必须经股东会或者股东大会决议。接受担保的股东或者受实际数通过。人支配的股东不

13、得参加表决。该项表决由出席会议的其他股东所持表决权的过半If a company intends to provide guarantee to a shaolder or actual controller of thecompany, it shall make a resolution through the shaassembly.olders meeting or shaoldersThe shaolder or the shaolder dominated by the actual controller as mentioned inthe preceding paragraph

14、， shall not participate in voting on the matter. Such matter requiresthe affirmative votes of more than half of the other sha3.借款的限制olders attending the meeting.不得直接或者通过子公司向董事、监事、高级管理3.Restrictions on loan提供借款。A joint stock limited company shall not provide loans to its directors, supervisorsor seni

15、or management（三）法人nel directly or through its subsidiaries.地位和及其法律后果公司股东公司法人地位和股东，逃避债务，严重损害公司债权人利益的，应当对公司债务承担连带责任。III Abuse of legals independent status and limited liability and its legaleffectShaolders of a company who abuse the independent legalstatus of the companyand limited liability of shaold

16、ers to evade debts and cause damage to the interests ofthe creditors of the company shall bear joint liability for the company's debt.（四）公司认缴出资的法律效果1.出资人将负担出资义务，即按期足额缴纳公司章程所规定的其所认缴的出资额，未履行或者未全面履行出资义务的股东在一定条件下公司债务承担补充清偿责任。2.出资人认足公司章程规定的岀资后，才能向登记机关申请公司设立登记。IV The legal effect of subscribed contrib

17、utions for a limited liability company 1.The contributors shall bear the obligation of paying contributions, as subscribedin the articles of association. The shaolders failing to perform or fully perform theobligation of paying contributions shall bear the supplementary liability of satisfaction. 2.

18、The contributors shall not apply to registry for company establishment without havingsubscribed the contributions set by the articles of association.3.公司成立后，应向出资人签发出资证明书、设置股东名册，出资人正式成为股东，可依股东名册主张行使股东权利，但有一些股东权利（如盈余分配权、新股优先购买权）只能按照实缴出资比例行使。4.公司解散时，股东尚未缴纳的出资应列为财产。3.After having been established, a com

19、pany shall issue theof paidcontribution and make shaolder register for the contributor, who will formally becomea shaolder and be entitled to exercising shaolders rights, except some of whichare exercised in accord with the proportion of actually paid contribution, such as rightof receiving surplus

20、allocation, preempt right of subscribing increased capital.第4页法英语2018 年会计师考试辅导4.Since the dissolution of a company, the unpaid contribution shall be regarded as liquidating property.（五）股东权利1.表决权股东出席股东大会会议，所持每一1.Voting right有一表决权。但是，公司持有的本公司没有表决权。Sha Company2.olders attending a shashares held by the

21、companyolders' assembly shall exercise one vote per share.shall not carry voting rights.权和被权股东大会董事、监事，可以依照公司章程的规定或者股东大会的决议，实行累积投票制。2. A cumulative voting system may be implemented for the election of directors andsupervisors at a sha of association of the3.查阅权股东查阅、计报告。olders' assembly in acc

22、ordance with the provisions of the articlescompany or a resolution of the shaolders' assembly.公司章程、股东会会议、董事会会议决议、监事会会议决议和财务会Shaolders shall have the right to check and make copies of the articles of association,minutes of shaolders' meetings, resolutions of thof directors and board ofsupervi

23、sors and final reports of the company.股东可以要求查阅公司会计账簿。股东要求查阅公司会计账簿的，应当向公司提出书面请求， 说明目的。公司有合理根据认为股东查阅会计账簿有不正当目的，可能损害公司合法利益的，可以拒绝提供查阅，并应当自股东提出书面请求之日起十五日内书面答复股东并说明理由。公司拒绝提供查阅的，股东可以请求人民 要求公司提供查阅。Shaolders may request to check thes of the company. A shaolder whorequests to check thepurpose.s of the company

24、 shall make a written request and state theIf the company has reasonable grounds to believe that the shaolder who makes therequest has an ulterior motive and may cause damage to the legal interests of the company,it may reject the request and shall give a written reply to the shaolder stating therea

25、son within 15 days from the date of the written request of the shaolder. Where thecompany rejects the request, the shaolder may apply to a people's court for access tothe company's4.建议和质询权s.股东查阅公司章程、股东名册、公司债券存根、股东大会会议、董事会会议决议、监事会会议决议、财务会计报告，对公司的经营提出建议或者质询。Shaolders shall have the right to in

26、spect the articles of association of the company,register of shaolders, corporate bonds counterfoil book, minutes of meetings of thof shaolders, resolutions of thof directors, resolutions of thofsupervisors and finance reports and may give suggestions on or query the operations of the company.5.增资优先

27、认缴权股东按照实缴的出资比例分取红利；公司新增资本时，股东优先按照实缴的出资比例认缴出资。但是，全体股东约定不按照出资比例分取红利或者不按照出资比例优先认缴出资的除外。Shaolders shall be entitled to bonus sharing in accordance with the ratio of capitalcontribution; in the event of an increase in capital, the shaolders shall havepre-emptive right to subscribe to new capital in accor

28、dance with the ratio of capital第5页法英语2018 年会计师考试辅导contribution, unless all the shaolders agreed that bonus sharing or subscription to newcapital shall not be in accordance with the ratio of capital contribution.6.股利分配请求权公司弥补亏损和提取公积金后所余税后利润，章程规定不按持股比例分配的除外。按照股东持有的比例分配，但The shaolders of joint stock li

29、mited company shall divide, in accordance with shareproportion, the post-tax profits after making up the losses and drawing the surplus reserve, unless otherwise provided by the articles of association.7.提议召开临时股东（大）会和自行召集的权利单独或者合计持有公司百分之十以上的股东请求时，应当在两内召开临时股东大会。A shaoldersassembly shall be convened w

30、ithin two months when requested by ashaolder who holds 10% or more of the company's shares or several sha 10% or more of the company's shares jointly.（六）股东1.股东代表olders who hold（1）股东通过监事会或者监事提讼。公司董事、高级管理执行公司职务时法律、行政法规或者公司章程的规定，给公司造成损失的，公司的股东、连续 180日以上单独或者合计持有公司 1%以上的股东，可以书面请求监事会或者不设监事会的公司的监事V

31、I Sha 1.Sha（1）Sha民提older Suit讼。older Representative Suitolders file a suit through supervisor or board of supervisorsWhen a director or senior manager violates laws, administrative regulations or thearticles of association while conducting office affairs, causing losses to the company,the shaolder o

32、f a limited liability company or that of a joint stock company separatelyor aggregately holding 1% or more of the total shares for over 180 consecutive days mayrequire thof supervisors or the supervisor in a limited liability company withoutboard of supervisors in writing to（2）股东通过董事会或者董事提程的规定，给公司造成

33、损失的，file a suit with the Peoples Court.讼。监事执行公司职务时法律、行政法规或者公司章公司的股东、连续 180 日以上单独或者合计持有公司 1%以上的股东，可以书面请求董事会或者不设董事会的公司的执行董事民提（2）Sha讼。olders file a suit through directors or board of directorsWhen a supervisor violates laws, administrative regulations or the articles ofassociation while conducting offi

34、ce affairs, causing losses to the company, the shaolderof a limited liability company or that of a joint stock company separately or aggregatelyholding 1% or more of the total shares for over 180 consecutive days may require in writingthof directors or executive director in a limited liability compa

35、ny not settinga board of directors to file a suit with the Peoples Court.（3）股东直接提讼。监事会、不设监事会的公司的监事，或者董事会、执行董事收到上述股东的书面请求后拒绝提讼，或者自收到请求之日起 30 日内未提讼，或者情况紧急、不立即提讼将会使公司利益受到难以弥补的损害的，公司的股东、为了公司的利益以的连续 180 日以上单独或者合计持有公司 1%以上的股东，接民提讼。olders file a suit directly ofsupervisors,a supervisorofa limited（3）ShaWher

36、ethliabilitycompanynot settingaboardofsupervisors,thofdirectorsortheexecutivedirectorrejects to file a lawsuit第6页法英语2018 年会计师考试辅导after receiving the written request from the said shaolder, or fails to do so within30 days, or if in an emergency, the failure to file a lawsuit will cause unrecoverable

37、damagesto the interests of the company, the shaolder of a limited liability company or thatof a joint stock company separately or aggregately holding 1% or more of the total shares for over 180 consecutive days is entitled to file a lawsuit with the PeoplesCourt in itsown name.（4）股东对他人给公司造成损失行为提讼的程序

38、。公司董事、监事、高级管理以外的他人公司合法权益，给公司造成损失的，公司的股东、连续 180 日以上单独或者合计持有公司 1%以上的股东可以书面请求监事会或者监事、董事会或者董事民法院提讼，或者直接民提讼。（4）Procedures for shacompanyolders to file a suitothers who cause losses to theWhere aother than the directors, supervisors, senior managers infringes thelegitimate rights of the company and render

39、s losses thereto, the shaolder of a limitedliability company, or the shaolder of a joint stock company separately or aggregatelyholding 1% or more of the total shares for over 180 consecutive days, may require thof supervisors, supervisors, board of directors or directors in writing to file a suit w

40、iththe Peoples Court. Also, the sha its own name.2.股东直接older can file a lawsuit with the PeoplesCourt in公司董事、高级管理法律、行政法规或者公司章程的规定，损害了股东利益的，股东可以依法2.Sha民提讼。olders direct suitWhere any director or senior manager damages the shaolders interests by violatinganylaw, administrative regulation or the articl

41、es of association, the shaolders mayfile a lawsuit with the Peoples Court according to the law.（七）公司董事、监事、高级管理的资格和义务VII The Qualifications and Obligations of Directors, Supervisors and Senior Managers1.公司董事、监事和高级管理的资格1.The Qualifications of Directors, Supervisors and Senior Managers有下列情形之一的，不得担任公司的董

42、事、监事、高级管理：Anyone who is under any of the following circumstances shall not take the position of a director, supervisor or senior manager of a company:（1）无民事行为能力人或者限制民事行为能力人。（1）He is awithout or with limited capacity of civil conduct.（2）因、贿赂、侵占财产、挪用财产，被刑罚，执行期满未逾 5 年；或者因被剥夺 权利，执行期满未逾 5 年。（2）He has bee

43、n sentenced to any criminal penalty due to an offence of corruption, bribery, encroachment of property or misappropriation of property, and it has not been 5 years since the completion date of the execution of the penalty; or he has ever been deprived of his political rights due to any crime and it

44、has not been 5 years since the completiondate of the execution of the penalty.（3）担任司、企业的的企业厂长（或公司董事），对该公负有个人责任的，自该企业完结之日起未逾 3 年。（3）He was a former director, factory director or manager of a company or enterprisewhich was bankrupt and liquidated, and he wasally liable for the bankruptcy of such第7页法英语

45、2018 年会计师考试辅导company or enterprise. It has not been 3 years since the date of completion of the bankruptcyand liquidation of the company or enterprise.（4）担任因违法被吊销、责令关闭的公司的法定代表人，并负有个人责任的，自该公司被吊销之日起未逾 3 年。（4）He was the legal representative of a company or enterprise, and the business licensethereof wa

46、s revoked and it was ordered todue to violation of the law. He isallyliable for the revocation, and it has not been 3 years since the date of the revocationofthe business license thereof.（5）个人所负数额较大的债务到期未清偿。（5）He owes a relatively large amount of debt which is due but not paid off.2.公司董事、监事和高级管理行为2.

47、Prohibited behavior of directors, supervisors and senior managers（1）；“公司章程”的规定或者“股东会、股东大会”同意，与本公司订立合同或者进行（1）Without the consent of the shaolders meeting or shaolders assembly, orbyviolating articles of association, he enters into any contract or conducts anytranion with the said company.（2）“股东会或者股东大

48、会”同意，利用职务便利为或者他人谋取属于公司的商业机会，自营或者为他人经营与所任职公司同类的业务。（2）Without the consent of the shaolders meeting or shaolders assembly, heseeks to acquire business opportunities for his own sake or any otherby takingadvantages of his position, or runs business of the same type as that of the said companyby his own

49、or for any other.（VIII）公司设立的条件VIII Establishment Conditions of Limited Liability Company1.股东条件Condition of shaolder公司由 50 个以下股东出资设立。A limited liability company shall be established by not more than 50 sha 2.财产条件olders.公司的法律、行政法规以及从其规定。资本为在公司登记机关登记的全体股东认缴的出资额。决定对公司资本实缴、资本最低限额另有规定的，The registered capi

50、tal of a limited liability company shall be the total amount of the capital contributions subscribed for by all the sha olders that have registered in the company registration authority.Where provisions as to the actually-paid capital contribution and the minimum amount of registered capital are oth

51、erwise prescribed by any law, administrative or decisions of the State Council, those shall take precedence.3.出资股东可以用货币出资，也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资；但是，法律、行政法规规定不得作为出资的财产除外。对作为出资的非货币财产应当评估作价，核实财产，不得高估或者低估作价。法律、行政法规对评估作价有规定的， 从其规定。公司登记管理条例规定：“股东不得以劳务、信用、自然人姓名、商誉、特许经营权或设定担保的财产等作价出资”。3.

52、ContributionA shaolder may make contributions in currency, in kind or intellectual property right,第8页法英语2018 年会计师考试辅导land use right or other non-monetary properties that may be assessed on the basis of currency and may be transferred according to law, excluding the properties that shall not be treat

53、ed as capital contributions according to any law or administrative regulation.The value of the non-monetary properties as contributions shall be assessed and verified, which shall not be over-valued or under-valued. If any law or administrative regulationprescribes the value assessment, such law or

54、administrative regulation shall prevail.It is stipulated in Company Registration Administration Provisions that shaoldersshall not use labor service, credit, name of a natural guaranteed property as capital contribution.4.不按照规定出资的责任, goodwill, franchise or股东未履行或者未全面履行出资义务，公司或者其他股东可以请求其向公司依法全面履行出资义务。公司债权人也可以请求未履行或者未全面履行出资义务的股东在未出资本息范围内对公司债务不能清偿的部分承担补充赔偿责任。未履行或者未全面履行出资义务的股东已经承担上述责任后，其他债权人再提出相同请求的，人民不再予以支持。Liabilities of Failing to Contribute According to ProvisionsWhe