注会英语题突破二讲.pdfVIP

LectureOnePrimaryrulesIncorporation/Establishmentof

Enterprise

基本规则及企业的设立

3.2Rules

（2）Termformakingcontribution:出资期限要求

Incaseofaone-limitedliabilitycompany,registeredcapitalmust

befullypaidatthetimeofincorporation.(Article59)一人公司股东应当一次足

额缴纳公司章程规定的出资额。

Exceptthattheregisteredcapitalofaone-limitedliabilitycompany

mustbefullypaidatthetimeofincorporation,incaseofagenerallimited

liabilitycompanyandajointstocklimitedcompany,theregisteredcapitalcan

bepaidininstallment.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，一般和公司的出资额可分期缴付。

Buttheamountoftheinitialinvestmentcontributedbyallshareholders

shallnotbelowerthantwentypercent(20%)oftheregisteredcapitalorthe

minimumamountprescribedbythelaw,theremainingofwhichshallbefullypaid

upwithintwoyearsoftheestablishmentofthecompany.Inthecaseofan

investmentcompany,theremainingamountoftheregisteredcapitalmaybepaid

upwithinfiveyearsoftheestablishmentofthecompany.(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。

Whenalimitedliabilitycompanyistoincreaseitsregisteredcapital,the

shareholdersshallmakecapitalcontributionsinaccordancewiththepreceding

provision.增加资本时，股东应遵循前述规定认缴新增资本的出资。

（3）Whichpropertycanbeusedtomakingcontribution?出资方式要求：哪些财

产可用予出资？

①Ashareholdermaymakeitscapitalcontributionstoacompanyincurrency

orbycontributingnon-currencypropertyasmaterialobjects,intellectual

propertyrightsandland-userightsthatcanbeevaluatedintheformofcurrency

andtransferredinaccordancewiththelaw.股东可以用货币出资，也可以用实物、知

识、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资。(Art.27)