13注會英語題突破班002第二講

1、Lecture OnePrimary rules &Incorporation/Establishment ofEntrise基本規(guī)則及企業(yè)的設(shè)立3.2 Rules （2）Term for making contribution:出資期限要求In case of a one-limited liability company, registered capital must befully paid at the time of incorporation.(Article 59)一人公司股東應(yīng)當(dāng)一次足額繳納公司章程規(guī)定的出資額。Exceptt the registered capital o

2、f a one-limited liability companymust be fully paid at the time of incorporation, in case of a general limitedliability company and a jostock limited company, the registered capital can bepaid in installment.除一人公司的股東必須在公司設(shè)立時一次足額繳納公司章程規(guī)定的出資額外，一般公司和公司的出資額可分期繳付。But the amount of the initial investment

3、contributed by all shareholders shallnot be lowern twenty percent (20%) of the registered capital or the minimum amountprescribed by the law, the remaining of which shall be fully paid up withwo yearsof the establishment of the company.he case of an investment company, theremaining amount of the reg

4、istered capital may be paid up within five years of theestablishment of the company.(Art. 26)公司全體股東的首次出資額不得低于資本的百分之二十，也不得低于法定的資本最低限額，其余部分由股東自公司成立之日起兩年內(nèi)繳足；其中，投資公司可以在五年內(nèi)繳足。When a limited liability company is to increase its registered capital, the shareholders shall make capital contributions in accor

5、dance with the precedingprovi.公司增加資本時，股東應(yīng)遵循前述規(guī)定認(rèn)繳新增資本的出資。（3）Which property can be used to making contribution? 出資方式要求：哪些財產(chǎn)可用予出資？A shareholder may make its capital contributions to a company in currency orby contributing-currency property as material objects,ellectual propertyrights and land-use righ

6、tst can be evaluatedhe form of currency andtransferred in accordance with the law. 股東可以用貨幣出資，也可以用實物、知識產(chǎn)權(quán)、土地使用權(quán)等可以用貨幣估價并可以依法轉(zhuǎn)讓的非貨幣作價出資。(Art. 27)But the amount of the capital contributions in currency shall not be lower n thirty percent (30%) of the amount of the registered capital of the company.全體股東

7、的貨幣出額不得低于公司資本的百分之三十。(Art. 27)Labor, credit, name of a nature, goodwill of an entrise, franchiseand collateral are forbidden to be used to make contribution.中民公司登記管理條例第十四條：股東不得以勞務(wù)、信用、自然人、商譽、特許經(jīng)營權(quán)或者設(shè)定擔(dān)保的等作價出資。(Art.14 of Regulations of the Peopleson Administration of Registration of Companies）（4）Liabil

8、ity for violating the rules on capital contributions 違法出資的責(zé)任permittingCurrency30%-currency property: material objects,ellectual property rights, land-use rights etc.forbiddinglabor, credit, name of a nature, goodwill of an entrise, franchise, collateral.There are three kinds of liability: making the

9、 contributions in full; beingliable for breach of contract；the other shareholders may be aming joandseveral liability.違法出資的責(zé)任有三種類型，包括：差額補足責(zé)任；違約責(zé)任；其他股東可能承擔(dān)連帶責(zé)任。Each shareholder shall make in full the amount of the capital contributionsubscribed for/under the articles of assotion of the company. Where

10、 a shareholdermakes its capital contribution in currency, it shall deit the full amount of suchcapital contribution in currencyhe baccount opened by the limited liabilitycompany to be established. Where a shareholder makes its capital contribution inthe form of-currency property, the property rights

11、 shall be transferred inaccordance with legally prescribed procedures.股東應(yīng)當(dāng)按期足額繳納公司章程中規(guī)定的各自所認(rèn)繳的出資額。股東以貨幣出資的，應(yīng)當(dāng)將貨幣出資足額存入公司在開設(shè)的賬戶。以非貨幣出資的，應(yīng)當(dāng)依法辦理其權(quán)的轉(zhuǎn)移手續(xù)。Shareholders failing to make full capital contributions they have subscribed for in accordance with the preceding paragraphs ,they shall, in addition t

12、o making the contributions in full, be liable for breach of contract towards the shareholders who have made full capital contributions.股東不按照規(guī)定繳納出資的，除應(yīng)當(dāng)向公司足額繳納外，還應(yīng)當(dāng)向已按期足額繳納出資的股東承擔(dān)違約責(zé)任。（Art. 27&28）The-currency property to be contributed as capital shaldergo an assetvaluation and verification, and shal

13、l not be overvalued or undervalued. Where, afterthe incorporation of a limited liability company, it is discoveredt the actualvalue of the-currency property contributed as capital is notably lessn thevalue sed in the articles of assotion, the shareholderst made suchcontributions shall make up the di

14、fference. Those who are shareholders at the timeof the incorporation of the company shall bear joand several liability.對作為出資的非貨幣應(yīng)當(dāng)評估作價，核實，不得或者低估作價。公司成立后，發(fā)現(xiàn)作為設(shè)立公司出資的非貨幣的實際價額顯著低于公司章程所定價額的，應(yīng)當(dāng)由交付該出資的股東補足其差額；公司設(shè)立時的其他股東承擔(dān)連帶責(zé)任。(Art.27&31)he event of establishing a jostock limited company, sponsors failingt

15、o make the capital contributions, shall bear the breach liability in accordancewith the sponsors agreement.在設(shè)立當(dāng)按照發(fā)起人協(xié)議承擔(dān)違約責(zé)任。（Art.84）時，發(fā)起人不依規(guī)定繳納出資的，應(yīng)Sponsors failing to contribute in full after the establishment of a jostocklimited company shall make up the rest of the contribution. Other sponsors s

16、hallbear joand several liability for such contribution.成立后，發(fā)起人未按照公司章程的規(guī)定繳足出資的，應(yīng)當(dāng)補繳；其他發(fā)起人承擔(dān)連帶責(zé)任。Where the actual value of the-currency property contribution, after theestablishment of a jo the amount prescribedstock limited company, is found to be obviously lowernhe articles of assotion of the compan

17、y, the sponsormaking such contribution shall make up the balance and other sponsors shall bearjoand several liability.成立后，發(fā)現(xiàn)作為設(shè)立公司出資的非貨幣的實際價額顯著低于公司章程所定價額的，應(yīng)當(dāng)由交付該出資的發(fā)起人補足其差額；其他發(fā)起人承擔(dān)連帶責(zé)任。（Art.94）ProcedureCo.公司sign an agreement to establish a limited liability company ;簽訂發(fā)起協(xié)議；joly formulate the article

18、s of asso公司章程；tion of a company;發(fā)起人共同制定prepare a name, establishanizational structure ,has a domicile, makecapital contribution;擬定公司名稱，設(shè)立公構(gòu)，確定住所及出資；verify capital contribution 驗資；After all shareholders have made their capital contributions in full, suchcontributions must be verified by a sutory capi

19、tal verification institution which s.（Art.29）股東繳納出資后，必須shall ie capital verification法設(shè)立的驗資機構(gòu)驗資并出具證明。apply for registration 申請辦理設(shè)立登記。After the initial capital contributions of the shareholders have been verifiedby a sutory capital verification institution, application shall be made to thecompany regi

20、stration authority for registration of the incorporation of the companyby a represenive designated by all the shareholders or by an agent jolyentrusted by them.股東的首次出資法設(shè)立的驗資機構(gòu)驗資后，由全體股東指定的代表或由全體股東共同委托的4.2 establishing a jo人，向公司登記機關(guān)申請設(shè)立登記。（Art.30）stock limited company by sponsorship 發(fā)起設(shè)立有限公司The proced

21、ure is the same to establish a limited liability company：sign an agreement to establish a jostock limited company ;簽訂發(fā)起協(xié)議；joly formulate the articles of asso公司章程；tion of a company;發(fā)起人共同制定 prepare a name, establishanizational structure established, has adomicile, pay for capital contributions 擬定公司名稱，

22、設(shè)立公構(gòu)，確定住所及出資；verify capital contribution 驗資；apply for registration 申請辦理設(shè)立登記。Upon the initial contribution of the share subscribed for, they shall elect members to th of supervisors, and the board of directorscapital which the sponsors have of directors and thshall apply for establishmentregistration

23、 to the company registration authority.發(fā)起人首次繳納出資后，應(yīng)當(dāng)選舉董事會和監(jiān)事會，由董事會向公司登記機關(guān)申請設(shè)立登記。（Art.84）4.3 establishing a jostock limited company by public share offer 募集設(shè)立sign an agreement to establish a jostock limited company ;簽訂發(fā)起協(xié)議；joly formulate the articles of asso公司章程；tion of a company;發(fā)起人共同擬定sponsors make

24、 capital contribution;發(fā)起人繳付出資；sponsors make the prospectus available to the public and prepare the share subscription form to make a public share offer, a subscriber shall pay the shareproceeds according to the number of shares he habscribed for.公告招股說明書，制作認(rèn)股書，以向社會公開募集認(rèn)股人按照所認(rèn)購股數(shù)繳納股款。A. The sponsors s

25、hare offer to the public shall be underwritten by a securitiesunderwriter established in accordance with the law.發(fā)起人向社會公開募集，應(yīng)當(dāng)由依法設(shè)立的公司承銷。(Art.88)B. The sponsors shall execute an agreement wibfor deit of shareproceeds, the deitory bshall collect and hold the share proceeds in accordancewith the agree

26、ment.發(fā)起人應(yīng)當(dāng)同簽訂代收股款協(xié)議, 代收股款的代收和保存股款。(Art.89)應(yīng)當(dāng)按照協(xié)議verify capital contribution 驗資After the proceeds from ie of the shares are paid in full, the share capitalshall be verified by a legally-prescribed capital verification institution and ashall be ied thereby.的股款繳足后，必須法設(shè)立的驗資機構(gòu)驗資并出具證明。(Art.90)convene the

27、establishment meetingWithin thirty (30) days, the sponsors shall convene and preside over theestablishment (Art.90)If the i prescribedmeeting. 發(fā)起人應(yīng)當(dāng)自股款繳足之日起三十日內(nèi)主持召開公司創(chuàng)立大會。ed shares are not fully placed upon expiration of the time limit he prospectus, or the sponsors fail to hold the establishment me

28、eting(30) days of full payment of the proceeds from ie of the shares,withhirtythe subscribers may demandt the sponsors return the share proceeds.的股份超過招股說明書規(guī)定的截止期限尚未募足的，或者發(fā)起人在召開創(chuàng)立大會的，認(rèn)股人可要求發(fā)起人返還所繳股款及的股款繳足后三十日同期存款利息。(Art.90)apply for registration;申請設(shè)立登記It is also thof directorst is in charge of applyi

29、ng for establishmentregistration.同樣由董事會辦理申請登記手續(xù)。 Please answer the questions of the 2011-case：X and Y joly established a limited liability company (referred to as CompanyA herein), whose registered capital is 2 mil. X holds 60% shares, Y holdsthe other 40% shares. August 25th, 2008, company A hired

30、Li as the companys general manager, responsible for its daily operation and management. They made an agreement t，in addition to the basic wage, Li can extract l% from the companys annual profit after tax as a bonus. At the same time, the shareholders meeting of company A made a resolution to agree w

31、ith Li to invest 200,000 yuan to the company for increasing its capital, 100,000 yuan of which was paid by the value of Lis name, and the remaining 100,000 yuan should be paid in installments with bonus which Lishall allocate from company A.In event of the case, please answer the following questions:（1）Can Li