公司會計

基本詞彙

會計年度  fiscal year

董事會  board of directors

股東常會開會 general meeting of shareholders

營業報告書 the business report

財務報表 financial statements

盈餘分派  the surplus earning distribution (分派) 

虧損撥補 loss off-setting (撥補) proposals

議案 proposals

監察人 Supervisors

提前 in advance

查核 auditing

中央主管機關 central competent authority

每會計年度終了，董事會應編造左列表冊，於股東常會開會三十日前交監
察人查核：
一、營業報告書。
二、財務報表。
三、盈餘分派或虧損撥補之議案。
前項表冊，應依中央主管機關規定之規章編造。
第一項表冊，監察人得請求董事會提前交付查核。

At the close of each fiscal year, the board of directors shall prepare the following statements and records and shall forward the same to supervisors for their auditing not later than the 30th day prior to the meeting date of a general meeting of shareholders:
1.the business report;
2.the financial statements; and
3.the surplus earning distribution or loss off-setting proposals.
The financial statements and records as required in the preceding Paragraph shall be prepared in accordance with the rules prescribed by the central competent authority.
Supervisors may request the board of directors to provide in advance the financial statements and records for auditing as required in Paragraph I hereinabove.

法科有聲書賣場參考