现在位置: > > 外语学习 > 英语学习

会计翻译

上市公司英语

CAPITALISATION OF RESERVES ETC.

126. The company in general meeting may upon the recommendation of the directors resolve to

capitalise any part of the amount for the time being standing to the credit of any of the company′s reserve accounts or to the credict of the profit and loss account or otherwise available for distribution, and accordingly that such sums be set free for distribution amongst the members who would have been entitled thereto if distributed by way of dividend and in the same proportions, on condition that the same be not paid in cash but be applied either in or towards paying up in full unissued shares or debentures or other obligations of the company to be allotted and distributed credited as fully paid up to and amongst such members in the proportions aforesaid, or partly in one way and partly in the other, and the directors shall give effect to such resolution:

PROVIDED that a share premium account and a captial redemption reserve fund may, for the purposes of this article, only be applied in the paying up of unissued shares to be issued to members of the company as fully paid bonus shares. 127. Whenever such a resolution as aforesaid shall have been passed the directors

shall make all appropriations and applications of the undivided profits resolved to be capitalised thereby, and all allotment and issues of fully paid shares or debentures, if any, and generally shall do all acts and things required to give effect thereto.

128. For the purpose of giving effect to any resolution under articles 124 and 126

hereof the directors may settle any difficulty which may arise in regard to the distribution as they think expedient , and in particular may issue fractional certificates, and may fix the value for distribution of any specific assets ,and may determine that cash payments shall be made to any members upon the footing of the value so fixed or that fractions of such value as the directors may determine may be dieregarded in order to adjust the rights of all parties, and may vest any such cash or specific assets in trustees upon such trusts for the persons entitled to the dividend or capitalised fund as may seem expedient to the directors.The provisions of the ordinance in relation to the filling of contracts for allotment shall be observed , and the directors may appoint any person to sign such contract on behalf of the persons entitled to share in the appropriation and distribution, and such appointment shall be effective and binding upon all concerned , and the contract may provide for the acceptance by such persons of the shares or debentures to be allotted and distributed to them respectively in satisfaction of their claims in respect of the sum so capitalised.

ACCOUNTS AND AUDITORS

129.(a) The directors shall cause proper and true books of account to be kept of all sums of money received and expended by the company , and the matters in respect of which such receipt and expenditure take place; of all sales and purchases of goods by the company ; and of the assets and liabilities of the company and of all other matters necessary to give a true and fair view of the state of the company′s affairs and to explain its transactions.

(b) The directors shall from time to time determine whether and to what extent

相关文档
会计英语1-5章 中文翻译(叶建芳 孙红星)
会计英语1-5章 中文翻译(叶建芳 孙红星)_经济学_高等教育_教育专区。会计英语全部翻译第一章 1. 2. 3. 4. 5. 6. 了解会计信息系统 应用公认会计准则 了解...
会计翻译
会计翻译_财会/金融考试_资格考试/认证_教育专区 暂无评价0人阅读0次下载举报文档 会计翻译_财会/金融考试_资格考试/认证_教育专区。Lession 1 Information ...
会计英语课本翻译
会计英语课本翻译_高等教育_教育专区。上海财经大学版会计英语教材全译第一章 会计总论 学习目标: 1. 了解会计信息系统 2. 应用公认会计准则 3. 了解财务报表 4...
大学会计英语翻译
大学会计英语翻译_英语学习_外语学习_教育专区。P14 Integrity 正直: Accountants have a responsibility to report favourable as well as unfavourable infP14...
会计翻译 (1)
会计翻译 (1) 会计学英文会计学英文隐藏>> 2.10 Disposals/retirements of intangible assets An intangible asset should be eliminated from the statement of ...
会计英语第三版(叶建芳)翻译
会计英语第三版(叶建芳)翻译_财务管理_经管营销_专业资料。会计英语(第三版) 叶建芳 的翻译第一章 会计总论 学习目标: 学习目标: 1.了解会计信息系统 2.应用公...
会计翻译
22,000,000. Due to the increase of current liabilities, the current rations cannot reach to 2:1, which leads to the falling payment ability. 4. ...
翻译 会计英语
账户是会计系统中对会计要素进行分类核算的工具,用于记录和储存具体资产、负债、所有 者权益、 收入和费用的增减。 账户是会计系统的基础。 用账户的余额编制财务...
会计英语6-10章 中文翻译(叶建芳 孙红星)
会计英语6-10章 中文翻译(叶建芳 孙红星)_财会/金融考试_资格考试/认证_教育专区。会计英语全部翻译第六章 经营循环:商品销售成本和存货 学习目标 1.确认包含在存...
会计专业英语翻译
会计专业英语翻译_经管营销_专业资料。结转账户结转账户 一旦一个利润表准备了账务收入和费用是怎样结转为零在能使公司下期的财务报告能够被衡量。账户结转期间利润表...
相关主题
返回顶部
热门文档