【新加坡公司注冊小知識】新加坡公司法中常見名詞及含義大集合!

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在新加坡經商的企業家朋友們，對新加坡本地的公司法必須要有所了解，公司法裏有些英文單詞雖然看上和其他的沒什麽區別，但由于語境變了，單詞的實際意思有可能差出十萬八千裏了。。

今天智霖姐就和大家分享一下新加坡公司法中常見的名詞以及以及其含義翻譯。

Accounting Corporation – means a company approved or deemed to be approved as an accounting corporation under the Singapore Accountants Act ;

會計公司– 指根據“新加坡會計師法”批准或視爲被批准的會計公司

Accounting Entity – means a public accountant, an accounting corporation, an accounting firm or an accounting limited liability partnership

會計主體 – 指公共會計師、會計公司、會計師事務所或會計有限責任合夥

Accounting Firm – means a firm approved or deemed to be approved as an accounting firm under the Accountants Act

會計師事務所 – 指根據“新加坡會計師法” 批准或視爲被批准的會計師事務所公司

Accounting Limited Liability Partnership – means a limited liability partnership approved as an accounting limited liability partnership under the Accountants Act

會計有限責任合夥– 指根據“新加坡會計師法” 批准爲會計有限責任合夥的有限責任合夥企業

Accounting Records – in relation to a corporation, includes such working papers and other documents as are necessary to explain the methods and calculations by which accounts of the corporation are made up

會計記錄– 就公司而言，包括用以解釋公司帳目編制方法及計算的工作文件及其他文件

Accounts – means profit and loss accounts and balance-sheets and includes notes (other than auditors’ reports or directors’reports) attached or intended to be read with any of those profit and loss accounts or balance-sheets;

賬戶– 指利潤、虧損帳目及資産負債表，並包括被附上或需要閱讀的任何有關盈利及虧損帳目或資産負債表的票據（除了審計師報告或董事報告）

Banking Corporation – means a licensed bank under any written law relating to banking

銀行機構– 指根據任何與銀行有關的成文法律而持牌的銀行

Company – means a company incorporated pursuant to this Act or pursuant to any corresponding previous written law

公司– 指根據本法（新加坡公司法2016）或根據任何相應的以前的書面法律成立的公司

Company having a Share Capital – includes an unlimited company with a share capital

擁有股本的公司-包括擁有股本的無限公司

Company Limited by Guarantee – means a company formed on the principle of having the liability of its members limited by the constitution to such amount as the members may respectively undertake to contribute to the assets of the company in the event of its being wound up;

擔保責任有限公司– 指根據公司章程規定成員責任形成的公司，其成員可以在公司清算時各自承擔對公司資産作出貢獻的數額；

Company Limited by Shares– means a company formed on the principle of having the liability of its members limited by the constitution to the amount, if any, unpaid on the shares respectively held by them;

股份有限公司– 指根據公司章程所規定的成員對其各自持有的股份承擔責任而形成的公司

Corporation – means any body corporate formed or incorporated or existing in Singapore or outside Singapore and includes any foreign company but does not include —

(a) any body corporate that is incorporated in Singapore and is by notification of the Minister in the Gazette declared to be a public authority or an instrumentality or agency of the Government or to be a body corporate which is not incorporated for commercial purposes;

(b) any corporation sole;

(d) any registered trade union; or

(e) any limited liability partnership;

公司– 指在新加坡或在新加坡以外成立合並或存在的法人團體，包括所有外國公司，但不包括

（a）新加坡注冊成立的，由新加坡憲報部長通知宣布的非商業用途的公共機關或政府部門或是法人團體

（b) 任何獨資公司

(d) 任何注冊工會；或

(e) 任何有限責任合夥公司；

Director – includes any person occupying the position of director of a corporation by whatever name called and includes a person in accordance with whose directions or instructions the directors or the majority of the directors of a corporation are accustomed to act and an alternate or substitute director;

董事– 包括以任何稱謂擔任公司董事職位的人，和與公司董事保持一致並按照公司多數董事指令行事的人，以及候補或替任董事

Financial Year – in relation to any corporation, means the period in respect of which the financial statements of the corporation is made up, whether that period is a year or not

財政年度– 針對所有公司，指公司財務報表申報所對應的時間，並不一定是指一整年的時間。