13注會(huì)英語(yǔ)題突破班001第一講

1、Lecture OnePrimary rules &Incorporation/Establishment ofEntrise基本規(guī)則及企業(yè)的設(shè)立2011-case：甲、乙共同成立 A公司（簡(jiǎn)稱 A 公司），資本 200 萬(wàn)元，其中，甲持有 60擔(dān)任公司總經(jīng)理，負(fù)責(zé)公司日股權(quán)，乙持有 40股權(quán)。2008 年 8 月 25 日，A 公司聘請(qǐng)常經(jīng)營(yíng)管理。雙方約定，除基本工資外，可從公司每年稅后利潤(rùn)中提取 l作為獎(jiǎng)金。同時(shí)，A 公司股東會(huì)決議：同意向 A 公司增資 20 萬(wàn)元，其中，以其作價(jià) 10 萬(wàn)元出資，其余 10 萬(wàn)元出資以未來(lái)從 A 公分配的獎(jiǎng)金中分期繳納。根據(jù)上述內(nèi)容，分別回答下列問(wèn)題：（

2、1）可否以出資?并說(shuō)明理由。（2）以未來(lái)從 A 公司可分得的獎(jiǎng)金分期繳納出資款是否符合法律規(guī)定?并說(shuō)明理由。.Commel subjerise（“商事主體/企業(yè)譜系圖”）1.法人類企業(yè)公司公司：Company/corporate/corporation2.人企業(yè).Rights and Responsibility與責(zé)任承擔(dān)）1.享受權(quán)利（1）如何表述？主動(dòng)式：enjoy the right to domptionof different Entrise （權(quán)利分配sth/enjoythe right of式：be entitled todo sth、：A enjoyse.g:享有法人權(quán)、所、提

3、出辯護(hù)the right of ownership the right of expres甲享有這輛汽車的所of this car.公民享有：Citizens enjoy提出辯護(hù)：The defendant is entitled to file pleading.A company enjoys the right to the entire independent property of the legal,by contrast,assets of partnership or sole proprietorship are owned bypartners or the sole pr

4、oprietor.公司享有獨(dú)立的法人權(quán)，合伙企業(yè)、個(gè)人獨(dú)資企業(yè)的由共有或個(gè)人獨(dú)資企業(yè)主所有。靜態(tài)之權(quán)利譜系圖preemptive right 優(yōu)先權(quán)動(dòng)態(tài)之權(quán)利行使Exercise/Waive 行使/放棄be deemed to be a waiver of 被視為放棄2.承擔(dān)責(zé)任責(zé)任如何表述：Obligation/responsibility/liability?責(zé)任類型:有限、無(wú)限、連帶、按份、補(bǔ)充、無(wú)限連帶責(zé)任？limited liability；無(wú)限責(zé)任 unlimited liability。連帶責(zé)任 joand several liability；按份責(zé)任 ame liabiliti

5、es by shares；補(bǔ)充責(zé)任：supplementary liability無(wú)限連帶責(zé)任 unlimited joand several liability（3）承擔(dān)責(zé)任如何表述:主動(dòng)式：be liable for/a式：（liabilities）be在何種范圍內(nèi)承擔(dān)責(zé)任：beme /bear liability； borne byliable for to the extent ofe.g：承擔(dān)違約責(zé)任：be liable for breach of contractcompany.的責(zé)任由公司承擔(dān)：Civil liabilities of branches shall be born

6、e by the（4）公司、（普通、有限）合伙企業(yè)及個(gè)人獨(dú)資企業(yè)的債務(wù)應(yīng)該如何承擔(dān)?companyA company shall be liable for its debts to the extent of all its assets.公司以其全部對(duì)公司的債務(wù)承擔(dān)責(zé)任。Shareholders:he case of a limited liability company, shareholders shall a me liability towards the company to the extent of their respective capital contributions

7、.公司股東以認(rèn)繳出資額為限對(duì)公司承擔(dān)責(zé)任。he case of a jo stock limited company, shareholders shall a me liability towards the company to the extent of their respective shareholdings.股東以認(rèn)購(gòu)的 為限對(duì)公司承擔(dān)責(zé)任。Partnershipgeneral partnership（普通合伙企業(yè)）With regard to a general partnership ,partners bear unlimited jo and several liabil

8、ity for the debts of the partnership.普通對(duì)合伙企業(yè)債務(wù)承擔(dān)無(wú)限連帶責(zé)任。limited liability partnership（有限合伙企業(yè)）With respect to a limited liability partnership,general partners bear unlimited jo and several liability for the debts of the partnership and limited partners a me liability with he limits of the capital cont

9、ribution bscribed for.普通 對(duì)合伙企業(yè)債務(wù)承擔(dān)無(wú)限連帶責(zé)任，有限 以認(rèn)繳的出資額為限對(duì)合伙企業(yè)債務(wù)承擔(dān)責(zé)任。Spelized general partnership（特殊普通合伙企業(yè)）Where a partnership incurs debts through theentional acts ore.g.2011.1 2010 年 1 月，會(huì)計(jì)師甲、乙、丙三人在成立了一家會(huì)計(jì)師事務(wù)所，性質(zhì)為特殊的普通合伙。2011 年 3 月，丙在為 B 公司提供審計(jì)服務(wù)時(shí)，因過(guò)失給 B 公司造成 300萬(wàn)元損失。該會(huì)計(jì)師事務(wù)所現(xiàn)有全部?jī)r(jià)值 250 萬(wàn)元。該會(huì)計(jì)師事務(wù)所在將全部用于

10、賠償 B 公司后，要求B 公司支付剩余的 50 萬(wàn)元賠償金。認(rèn)為，合伙協(xié)議約定合伙人對(duì)于會(huì)計(jì)師事務(wù)所的虧損按照各自出資比例承擔(dān)，自己不應(yīng)對(duì)合伙企業(yè)不足清償?shù)膫鶆?wù)承擔(dān)全部責(zé)任。乙認(rèn)為其對(duì)此債務(wù)只應(yīng)以出資額為限承擔(dān)責(zé)任，而其出資的房屋已經(jīng)升值，目前變現(xiàn)價(jià)值為 230 萬(wàn)元，故丙應(yīng)退還其 30 萬(wàn)元。請(qǐng)問(wèn)：丙是否應(yīng)當(dāng)單獨(dú)承擔(dān)對(duì) B 公司剩余的 50 萬(wàn)元賠償責(zé)任?并說(shuō)明理由。which kind of partnership it is?it is a spelized general partnership;whythe partnership incurred debts?It is becau

11、se of groegligence act of a partnerin businesivities.So we can answer:C shall solely be liable for remaining 500,000 yuan damages to Company B. Because according to Article 57 of Law of the Peoples Republic of China onPartnerships,where a partnership incurs debts through the groegligence on thepart

12、of one partner in businesivities, he shall bear unlimited liability, theothartners shall ame limited liability to the extend of the share of propertythey eachehe partnership.Spel Provis:the denial of the sus of entrise legals（公司法否定）Where shareholders of a company take advantage of the companys indep

13、endentsus or the limited liability of shareholders to disregard debtsand seriouslyinjures theerests of the companys creditorch shareholders shall bear joand several liability for the debts of the company. （Article 20）公司股東公司法人獨(dú)立地位和股東擔(dān)連帶責(zé)任。逃避債務(wù)，嚴(yán)重?fù)p害公司債權(quán)人利益的,應(yīng)當(dāng)對(duì)公司債務(wù)承Where the shareholder of a one-limit

14、ed liability company cannot provet the companys assets is independent from his own property, such shareholdershall bear joand several liability for the debts of the company.（Article 64）一人帶責(zé)任。公司的股東不能證明公司獨(dú)立于股東自己的應(yīng)當(dāng)對(duì)公司債務(wù)承擔(dān)連.Incorporation/Establishment of a Company（“公司設(shè)立”）mon rules 共同規(guī)則（1）A company may

15、be established either by sponsorship or public share offer.gro egligence on the part of one or more partners in business activities, he or they shall bear unlimited liability or unlimited jo and several liability,and the oth artners shall bear limited liability based on the share of property they ea

16、ch e he partnership.一個(gè) 或者數(shù)個(gè) 在執(zhí)業(yè)活動(dòng)中因故意或者 過(guò)失造成合伙企業(yè)債務(wù)的，應(yīng)當(dāng)承擔(dān)無(wú)限責(zé)任或者無(wú)限連帶責(zé)任，其他合伙人以其在合伙企業(yè)中的 份額為限承擔(dān)責(zé)任。Where a partnership incurs the debts not through the entional acts ro egligence on the part of a partner in his business activities or the other debts incurred by the partnership,all the partners of a partne

17、rship shall bear unlimited jo and several liability. 在執(zhí)業(yè)活動(dòng)中非因故意或者 過(guò)失造成的合伙企業(yè)債務(wù)以及合伙企業(yè)的其他債務(wù)，由全體 承擔(dān)無(wú)限連帶責(zé)任。sole proprietor-s hipProprietor a mes unlimited liability for the debts of the sole proprietorship to the extent of his al assets.個(gè)人企業(yè)主以個(gè)人全部 對(duì)獨(dú)資企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任。公司可以采發(fā)起設(shè)立或者募集設(shè)立。Establishment by sponsorshi

18、p means subscription by the sponsors for all theestablishment of the company throughshares to be i而設(shè)立公司。ed by the company. 發(fā)起設(shè)立是指由發(fā)起人認(rèn)購(gòu)公的全部Establishment by public share offer means establishment of the company throughsubscription by sponsors for part of the shares to be ied by the company, andpublic

19、 ored placement of the remaining shares.募集設(shè)立是指由發(fā)起人認(rèn)購(gòu)公的一部分，其余向社會(huì)公開(kāi)募集或者向特定對(duì)象募集而設(shè)立公司。A limited liability company can only be established by sponsorship; a jostocklimited company may be established either by sponsorship or public share offer. 有限責(zé)任公司只能采發(fā)起設(shè)立，可采發(fā)起設(shè)立或募集設(shè)立。Article 78 of CL（2）Common Requireme

20、nts 共同性要件（Article 23 & 77 of CL）The establishment of a company shall satisfy substantive requirements:thenumber of shareholders; capital; articles of assotion of the company; name；anizational structure of the company;domicile.公司設(shè)立應(yīng)滿足一定實(shí)體要件，包括：股東人數(shù); 資本；公司章程；公司名稱；組織機(jī)構(gòu)；住所A company shall be established

21、in accordance with the procedure regulatedby relevant law.公按法定程序設(shè)立。其中，最主要的是人（shareholders）、物（capital）和程序（procedure）2.sshareholders、sponsors 人的要求：股東、發(fā)起人The number of shareholders shall conforms to the sutory quorum 股東符合法定人數(shù)要求：A limited liability company shall be incorporated by not moren fiftyshareho

22、lders.公司的股東不得超過(guò) 50 人。（Art24）In order to establish a jostock limited company, there shall be not fewer dred sponsors, half of whom shall be domiciled inn two but no more China.設(shè)立n two，應(yīng)當(dāng)有二人以上二百人以下為發(fā)起人，其中須有半數(shù)以上的發(fā)起人境內(nèi)有住所。（Art79）A one- or a legallimited liability company can be set up by either a natura

23、l,but naturals are permitted to set up only one such companyandt company is not allowed to invest in other one-companies.自然人和公司。該一人有限責(zé)法人均可設(shè)立一人公司,但一個(gè)自然人只能投資設(shè)立一個(gè)一人任公司不能投資設(shè)立新的一人公司。（Art59）capital contributions 出資采取聯(lián)想式，還可以掌握有限與有關(guān)的術(shù)語(yǔ)，包括非公開(kāi)交易的：shares；記名：registered shares；不記名：bearer share ing price;s；票面價(jià)值：par value；價(jià)格：i股本收益：share proceeds；債券：bonds；本（）息：pr