Rung.vn Từ điển - Cộng đồng hỏi đáp trực tuyến
  • Từ điển Anh - Anh

Compulsory liquidation

Nghe phát âm
( Xem từ này trên từ điển Anh Việt)

COMPULSORY LIQUIDATION is the winding-up of a company by a court. A petition must be presented both at the court and the registered office of the company. Those by whom it may be presented include: the company, the directors, a creditor, an official receiver, and the Secretary of State for Trade and Industry. The grounds on which a company may be wound up by the court include: a special resolution of the company that it be wound up by the court; that the company is unable to pay its debts; that the number of members is reduced below two; or that the court is of the opinion that it would be just and equitable for the company to be wound up. The court may appoint a provisional liquidator after the winding-up petition has been presented; it may also appoint a special manager to manage the companys property. On the grant of the order for winding-up, the official receiver becomes the liquidator and continues in office until some other person is appointed, either by the creditors or the members.


Thuộc thể loại

Xem thêm các từ khác

  • Computer controls

    , computer controls are internal controls performed by computer software controls as opposed to manual controls. can also mean general and application...
  • Concentration risk

    , concentration risk is the risk that an investor will suffer from lack of diversification, investing too heavily in one industry, one geographic area...
  • Condensed financial statements

    , condensed financial statements are presented in considerably less detail than complete financial statements.
  • Conditional sales contract

    , conditional sales contract is a credit contract used for the purchase of equipment where the purchaser doesnt receive title of the equipment until the...
  • Conduit debt

    , conduit debt is issued by a state agency or public corporation on behalf of borrowers which include businesses, health care institutions, private higher...
  • Conservatism principle

    , conservatism principle provides that accounting for a business should be fair and reasonable. accountants are required in their work to make evaluations...
  • Conservative investor

    , conservative investor, dependent upon the degree of conservatism, is one that protects and preserves their principal above consideration of capital gains...
  • Consignment stock

    , consignment stock is vendor supplied stock that is only paid for when it is used. consignment stock should change nothing except cash flow. holding any...
  • Consistency principle

    , consistency principle requires accountants to apply the same methods and procedures from period to period. when they change a method from one period...
  • Consolidated capital

    , consolidated capital is the value of all money and other assets, on a consolidated basis, used directly in business operations.
  • Consolidated entity

    , consolidated entity is a user-defined combination of several consolidation units, grouped together for consolidation and reporting purposes.
  • Consolidated financial statements

    , consolidated financial statements is the end financial statement that accounts for all assets, liabilities and operating accounts of a parent and all...
  • Consolidated nexus

    , consolidated nexus is a consolidation of a connected series or group (usually contracts).
  • Constant dollar

    , constant dollar is when the dollar amount is adjusted for inflation.
  • Construct of utility theory

    , construct of utility theory is a scientific calculation that has an underlying concept of utility in that it is used to rank a series of alternatives...
  • Construction in progress

    , construction in progress is capital assets under construction or development that have not yet been placed into service, such as a building or parking...
  • Constructive fraud

    , constructive fraud is an act, statement, or omission which operates as a fraud, although perhaps it was not intended to be such.
  • Consular declaration

    , consular declaration is a formal statement to the consul of a foreign country declaring the merchandise to be shipped.
  • Consulted

    , consulted is sought advice or information.
  • Consulting services

    , consulting services performed by cpas include consultations, advisory services, implementation services, product services, transaction services, and...
Điều khoản Nhóm phát triển
Rừng Từ điển trực tuyến © 2024
DMCA.com Protection Status
có bài viết mới ↑

Bạn vui lòng đăng nhập để đăng câu hỏi

Mời bạn nhập câu hỏi ở đây (đừng quên cho thêm ngữ cảnh và nguồn bạn nhé)
Loading...
Top