财会英语讲义ckyyb编制资产负债表及财产清单

Unit7经济法EconomicUnit7EconomicCorporationFormsofcorporationAbsorptionStart-upProceduresofcorporationcombinationSigningthecombinationagreement;Preparingstatementoffinancialpositionandscheduleofproperty;Corporationsinvolvingcombinationmakingcombinationresolutionsseparay;Informingcreditors;RegisteringaccordingtotheSecurities（1）首次公开的程序IPO董事会提出方案Proposalbytheboardofdirectors股东大会批准Approvalbyshareholdersmeeting保荐人保荐申报Sponsordeclaration中国核准CSRCapproval发行（6个月内）Stockissuance（within6months）公司承销Securities（2）上市的条件ConditionsforstockApublicofferinghasbeenapprovedbythesecuritiesregulatoryauthorityundertheStateCouncil;公司股本总额不少于3000万元ThetotalsharecapitalisnotlessthanRMB30公开的达到公司总数的25%以上；公司股本总额超过4亿元的，公开发行的比例为10%以上；Thepubliclyofferedsharesaccountforatleast25%ofthetotalshares,andthepercentageisgreaterthan10%whenthetotalsharecapitalexceedsRMB400million;Nosignificantlaw-breakingbehaviorsorfalsefinancialreportshavetakenceoverthepastthreeyears.上市公司增发的条件Conditionsforlisted issuingadditionalsharesa.最近3个会计年度平均净资产收益率平均不低于6%；Theweightedaveragereturnonnetassetinrecent3accountingyearsshouldnotbelowerthan6%.除金融类企业外，最近一期期末不存在持有金额较大的性金融资产和可供的金融资Exceptforthosefinancialinstitutions，attheendoftherecentperiod，thereisnoamountandheldforsalefinancialassets，loanandreceivables，trustmanagementandso价格应不低于公告招股意向书前20个日公 均价或前一个日的均价Theissuepriceshouldnotbelowerthantheaveragesharepriceof20tradingdaysbeforetheprospectushasbeenannouncedortheaveragesharepriceofpriortradingMajorassets、、 ，itsholdingcompaniesorcompaniescontrolledbyitboughtorsoldassets，itconstitutesmajorassetreorganization，ifmeetingoneofthefollowinga.、的资产总额占上市公司最近一个会计年度经审计的合并财务会计报告期末资产总50%以上。oftotalassetsinlisted’sauditedconsolidatedfinancialstatementsinrecentaccountingperiod.b.、的资产在最近一个会计年度所产生的营业收入占上市公司同期经审计的合并财务50%以上。Theoperationalearisingfromthoseassetsthathavebeenboughtorsoldaccountformorethan50%ofoperationaleshowninlisted’auditedconsolidatedfinancialstatementsinthesameperiod.c.、的资产净额占上市公司最近一个会计年度经审计的合并财务会计报告期末净资产额的比例达到50%以上，且超过5000万元。Thenetassetsthathavebeenboughtorsoldaccountformorethan50%ofclosingnetassetsinlisted’sauditedconsolidatedfinancialstatementsinrecentaccountingperiod,andexceedRMB50million.EffectivenessofrighttoYieldsofIfthemortgagecontracthasbeenconcludedbeforethepropertyisleased,theleaseIncasethepropertyundermortgageisleasedaftertherighttomortgagehasbeenDisposalofconsentofthemortgagee,themortgagorshallpayoffitsdebtstothemortgageewiththemoneyincurredfromthetransferinadvanceorpreservethesaidmoneywithacompetentauthority.Thevalueexceedingthecreditor’srightshallbevestedinthemortgagor,andthegapshallbefilledbythedebtor.反法Antimonopoly纵向协议的类型TypesofverticalmonopolyagreementsFixthepriceforresaletoathirdparty;RestrictthelowestpriceforresaletoathirdOthermonopolyagreementsidentifiedbyantimonopolyexecutionForgiveness Thefirstonewhoactivelyreportsthespecificcircumstancesofreachingpricingmonopolyagreementandprovidesmaterialevidencemaybeexemptedfrompunishment;Thesecondonewhoactivelyreportsthespecificcircumstancesofreachingpricingmonopolyagreementandprovidesmaterialevidencemaymitigatepunishmentofwhichis