剩余财产

是依法定程序清理公司债权债务、处理公司剩余财产并最终终止公司法律人格的法律行为。

The company liquidation is an important process in cleaning up a disbanded companys credit , debt and residual properties .

出售剩余财产的收入

Proceeds from the sale of surplus property

当偿付各种遗赠物后，他的剩余财产分给了他的孩子们。

After pay various bequest the residue of his estate is split between his children .

所有的财产收入可被分为所得或资本。出售剩余财产的收入

All receipts of revenue can be classified as either of income or capital . proceeds from the sale of surplus property

股东会忽略破产状态下利润的减少，因为债权人是剩余财产的索取者。

Shareholders generally ignore the decrease of profits in the case of bankruptcy as creditors are the ones to claim the remaining possessions .

本章首先介绍了优先股的概念与特征，提出优先股在分配公司盈余和剩余财产方面的优先权。

This chapter first introduced the concept , characteristic of prefered stock and the priority in the assignment of payoff and residual property of corporation .

根据夫妻财产制的内容和特点，可分为共同财产制，分别财产制，剩余财产制，联合财产制和统一财产制。

According to the content and features , into the Shared PSS , the Respective PSS , the Residual PSS , the Joint PSS and the Consolidated PSS .

导致社会捐赠剩余财产来源上的特殊性的原因有二：捐赠事项自始不存在和捐赠事项嗣后灭失。

Lead to social collection remaining property on the source of the particularity of : collection items from the beginning and the collection items do not exist or loss .

合伙企业一经终止或解散，合伙企业立即清算，在分割剩余财产前，首先偿还所有债务。

Upon termination or dissolution of the Partnership , the partnership will be promptly liquidated , with all debtsbeing paid first , prior to any distribution of the remaining funds .

中外合作办学机构清偿上述债务后的剩余财产，依照有关法律、行政法规的规定处理。

The remaining assets of a Chinese-foreign cooperatively-run school after the settlement of the above debts shall be handled in accordance with the provisions of the relevant laws and administrative regulations .

受益证券清偿后，资产池之剩余财产应依资产信托证券化计划，分配与残值受益人。

After the beneficial securities have been paid off , the remaining property in the asset pool shall be distributed to the residual beneficiary in accordance with the Assets Trust securitization plan .

台湾地区废弃了危害夫妻平等地位的联合财产制，增设了法定财产制和剩余财产分配制。

Taiwan has abolished community property system which may do harm to the equal status between husband and wife and add legal property system and residuary property allocation system to marital property system .

外国合营者分得的资产净额或剩余财产超过其出资额的部分，在汇往国外时，应依法缴纳所得税。

If the net assets or remaining property distributed to the foreign venturer exceed the value of its investment , it shall pay income tax in accordance with the law on such excess portion when remitting it abroad .

合营企业清偿债务后的剩余财产按照合营各方的出资比例进行分配，但合营企业协议、合同、章程另有规定的除外。

The remaining property after liquidation of the debts of the joint venture shall be distributed to the parties in proportion to their capital contribution , unless otherwise provided for in the joint venture agreement , contract or articles of association .

因此正确处理好公司解散后的债权债务，分配公司剩余财产，对公司合理退出市场和维护市场稳定具有重要意义。

It has an important significance that the credits and debts are correctly handled after the dissolution of the company , and surplus property well distributed , on the rational exit of company from the market and maintenance of market stability .

另有部分学者则认为，自然人破产制度是现代消费信用经济发展的基础制度，既帮助诚实且不幸的债务人免除债务，又提高了债权人的注意义务，有效率且公平的受偿剩余财产。

Others hold the view that individuals ' bankruptcy system is the base of modern consumer credit economy . It may help evade paying debts for honest and unfortunate debtor , and raise duty of care of creditor , providing efficient and just repayment of remnant property .

对剩余财产净值的特别要求权〔合营企业解散时，其资产净额或剩余财产超过注册资本的增值部分视同利润，应依法缴纳所得税。

SCORE [ special claim on residual equity ] If , upon dissolution of a joint venture , its net assets or remaining property exceed its registered capital , the excess portion shall be regarded as profit on which income tax will be payable in accordance with law .

第三种情形是发生公司股东在注销时承诺偿债的情形，则也应当予以承认，但是股东只需要在其分得的剩余财产范围内清偿，超过部分可以不予清偿，以平衡股东和债权人的利益。

In the event that the shareholders promise to pay for debt after write-off , it should also be recognized , but the shareholders only need to pay off within the realm of their distributed share of the remaining property , the part in excess may not be settled .