CPA综合阶段英语—经济法.docx

01. Company Law 　　词汇　　Initiator：发起人；创始者　　Stock flotation：募集设立　　Promotion：发起设立　　Object：对象　　Registered capital：注册资本　　Subscription：认购　　Down payment：（分期付款中的）头期款；预付定金　　Breach of contract：合同违约　　Registration application：登记申请　　Stipulate：（动词）规定　　Organ of power：权力机关；权力机构　　Unrecovered loss：未弥补的损失　　In presence：出席　　Dissolution：解散；（契约等的）解除　　Article 81 When a joint stock limited company is established by promotion, its registered capital shall be the total capital stock subscribed for by all the initiators as registered in the company registration authority. The minimum amount of initial capital contributions to be made by all initiators shall be not less than 20% of the total registered capital, and the remaining amount shall be paid off by the initiators within 2 years as of the day when the company is established, while for an investment company, the remaining amount may be paid off within 5 years. Before the registered capital is paid off, no stock may be offered to others for subscription. Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority. The minimum amount of the registered capital of a joint stock limited company shall be RMB 5 million Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital, such provision shall be followed.　　第八十一条股份有限公司采取发起设立方式设立的，注册资本为在公司登记机关登记的全体发起人认购的股本总额。公司全体发起人的首次出资额不得低于注册资本的百分之二十，其余部分由发起人自公司成立之日起两年内缴足；其中，投资公司可以在五年内缴足。在缴足前，不得向他人募集股份。股份有限公司采取募集方式设立的，注册资本为在公司登记机关登记的实收股本总额。股份有限公司注册资本的最低限额为人民币五百万元。法律、行政法规对股份有限公司注册资本的最低限额有较高规定的，从其规定。　　Article 85 For a joint stock limited company established by stock flotation, the shares subscribed for by the initiators shall not be less than 35% of the total shares. However, if it is otherwise provided for by any law or administrative regulation, such law or administrative regulation shall prevail.　　第八十五条以募集设立方式设立股份有限公司的，发