1) compromise capital system
折衷资本制
1.
The company capital system is the key content of mordem corporate system In the declared capital system, the authorized capital system and the compromise capital system, we have chose the declared capital system while the system has brought about a series of problems in social economy.
在法定资本制、授权资本制和折衷资本制等三种既有公司资本制度中,我国选择了法定资本制度。
2.
Company capital system in China has undergone a legal capital system to compromise capital system of changes in capital.
我国公司资本制度经历了从法定资本制度到折衷资本制度的转变,公司资本制度与债权人利益密切相关。
2) tradeoff and authorization capital system
折衷授权资本制
1.
In the new amended corporation law,there are major modifications in capital systems,such as the practice of the double systems with the legal capital system and the tradeoff and authorization capital system,the great decrease of lowest registered capital,the rela.
随着世界公司法制的进一步完善,为了真正适应、健全与发展商事公司制度的需要,适应社会主义市场经济的要求,适应现阶段全球经济竞争的需要,我国《公司法》进行了第三次修订,新《公司法》在资本制度上有了重大变革,如实行法定资产制度和折衷授权资本制双轨制,大幅度降低最低注册资本限额,放宽了对股东出资方式的限制,取消了公司对外投资数额的限制等。
3) compromise capital system
折衷资本金制度
1.
There are three capital systems in the world: legal capital system,accrediting capital system and compromise capital system.
法定资本金制度、授权资本金制度与折衷资本金制度是世界三种主要资本金制度,这三种制度各有利弊。
4) the eclectic capital system
折中资本制
1.
The systemof the formation of the capital includes the statutory capital system, the authorizedcapital system and the eclectic capital system, therein the statutory capital systemincludes the strict statutory capital system and the relaxative statutory capital system,the three kinds of the systems of the formation of the capital have their own specificco.
公司资本形成制度包括法定资本制、授权资本制和折中资本制,其中法定资本制又包括严格的法定资本制和缓和的法定资本制,三种资本形成制度的各有其特定的内容和适用条件。
5) Eclectic capital system
折中资本制度
6) middle authorized capital system
折中授权资本制
补充资料:非股份制商业银行投入资本核算
非股份制商业银行投入资本核算
【非股份制商业银行投入资本核算】非股份制商业银行对投资人投入资本情况的会计核算。在“实收资本”科目下进行核算。收到投资人投人资本时,按投人资本计价要求确定的金额借记“有关科目”,贷记“本科目”。如按规定以资本公积、盈余公积转增股本时,借记“资本公积”、“盈利公积”科目,贷记“实收资本”科目。如投资人以房屋、设备等实物投人,按投出单位的账面原价,借记“固定资产”等科目,按确认的价值贷记“实收资本”科目,账面原价大于确认价值的差额,贷记“累计折旧”科目,确认价值大于账面价值按确认价值借记“固定资产”等科目,贷记“实收资本”科目。如投资人投人无形资产投人,以投资双方约定的价值,借记“无形资产”,贷记“实收资本”科目。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条