13注会英语题突破班002第二讲

1、Lecture OnePrimary rules &Incorporation/Establishment ofEntrise基本规则及企业的设立3.2 Rules （2）Term for making contribution:出资期限要求In case of a one-limited liability company, registered capital must befully paid at the time of incorporation.(Article 59)一人公司股东应当一次足额缴纳公司章程规定的出资额。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.除一人公司的股东必须在公司设立时一次足额缴纳公司章程规定的出资额外，一般公司和公司的出资额可分期缴付。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)公司全体股东的首次出资额不得低于资本的百分之二十，也不得低于法定的资本最低限额，其余部分由股东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。When a limited liability company is to increase its registered capital, the shareholders shall make capital contributions in accor

5、dance with the precedingprovi.公司增加资本时，股东应遵循前述规定认缴新增资本的出资。（3）Which property can be used to making contribution? 出资方式要求：哪些财产可用予出资？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. 股东可以用货币出资，也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币作价出资。(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.全体股东

7、的货币出额不得低于公司资本的百分之三十。(Art. 27)Labor, credit, name of a nature, goodwill of an entrise, franchiseand collateral are forbidden to be used to make contribution.中民公司登记管理条例第十四条：股东不得以劳务、信用、自然人、商誉、特许经营权或者设定担保的等作价出资。(Art.14 of Regulations of the Peopleson Administration of Registration of Companies）（4）Liabil

8、ity for violating the rules on capital contributions 违法出资的责任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.违法出资的责任有三种类型，包括：差额补足责任；违约责任；其他股东可能承担连带责任。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.股东应当按期足额缴纳公司章程中规定的各自所认缴的出资额。股东以货币出资的，应当将货币出资足额存入公司在开设的账户。以非货币出资的，应当依法办理其权的转移手续。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.股东不按照规定缴纳出资的，除应当向公司足额缴纳外，还应当向已按期足额缴纳出资的股东承担违约责任。（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.对作为出资的非货币应当评估作价，核实，不得或者低估作价。公司成立后，发现作为设立公司出资的非货币的实际价额显著低于公司章程所定价额的，应当由交付该出资的股东补足其差额；公司设立时的其他股东承担连带责任。(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.在设立当按照发起人协议承担违约责任。（Art.84）时，发起人不依规定缴纳出资的，应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，发起人未按照公司章程的规定缴足出资的，应当补缴；其他发起人承担连带责任。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，发现作为设立公司出资的非货币的实际价额显著低于公司章程所定价额的，应当由交付该出资的发起人补足其差额；其他发起人承担连带责任。（Art.94）ProcedureCo.公司sign an agreement to establish a limited liability company ;签订发起协议；joly formulate the article

18、s of asso公司章程；tion of a company;发起人共同制定prepare a name, establishanizational structure ,has a domicile, makecapital contribution;拟定公司名称，设立公构，确定住所及出资；verify capital contribution 验资；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）股东缴纳出资后，必须shall ie capital verification法设立的验资机构验资并出具证明。apply for registration 申请办理设立登记。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.股东的首次出资法设立的验资机构验资后，由全体股东指定的代表或由全体股东共同委托的4.2 establishing a jo人，向公司登记机关申请设立登记。（Art.30）stock limited company by sponsorship 发起设立有限公司The proced

21、ure is the same to establish a limited liability company：sign an agreement to establish a jostock limited company ;签订发起协议；joly formulate the articles of asso公司章程；tion of a company;发起人共同制定 prepare a name, establishanizational structure established, has adomicile, pay for capital contributions 拟定公司名称，

22、设立公构，确定住所及出资；verify capital contribution 验资；apply for registration 申请办理设立登记。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.发起人首次缴纳出资后，应当选举董事会和监事会，由董事会向公司登记机关申请设立登记。（Art.84）4.3 establishing a jostock limited company by public share offer 募集设立sign an agreement to establish a jostock limited company ;签订发起协议；joly formulate the articles of asso公司章程；tion of a company;发起人共同拟定sponsors make

24、 capital contribution;发起人缴付出资；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.公告招股说明书，制作认股书，以向社会公开募集认股人按照所认购股数缴纳股款。A. The sponsors s

25、hare offer to the public shall be underwritten by a securitiesunderwriter established in accordance with the law.发起人向社会公开募集，应当由依法设立的公司承销。(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.发起人应当同签订代收股款协议, 代收股款的代收和保存股款。(Art.89)应当按照协议verify capital contribution 验资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.的股款缴足后，必须法设立的验资机构验资并出具证明。(Art.90)convene the

27、establishment meetingWithin thirty (30) days, the sponsors shall convene and preside over theestablishment (Art.90)If the i prescribedmeeting. 发起人应当自股款缴足之日起三十日内主持召开公司创立大会。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.的股份超过招股说明书规定的截止期限尚未募足的，或者发起人在召开创立大会的，认股人可要求发起人返还所缴股款及的股款缴足后三十日同期存款利息。(Art.90)apply for registration;申请设立登记It is also thof directorst is in charge of applyi

29、ng for establishmentregistration.同样由董事会办理申请登记手续。 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