仁心 發問時間: 社會與文化語言 · 10 年前

profits and losses ~是倒裝句嗎?其意思?

reserves within the meaning of Article 23 of Directive 86/ 635/EEC and profits and losses brought forward as a result of the application of the final profit or loss.

其中" profits and losses brought forward as a result of the application of the final profit or loss"是倒裝句嗎?

另外這句話我有點不懂?

謝謝!

2 個解答

評分
  • 10 年前
    最佳解答

    “profits and losses brought forward as a result of the application of the final profit or loss” = (年度?)總結後前移的淨(賺 賠)額

    reserves within the meaning of Article 23 of Directive 86/ 635/EEC and profits and losses brought forward as a result of the application of the final profit or loss.

    的意思是:

    在Directive 86/ 635/EEC Article 23 中所定義的儲備金與(年度?)總結後前移的淨(賺 賠)額

  • 10 年前

    (字數太多 只好貼這裡)

    我找到一本探討這相關法條的書 “ European company and financial law: European Community law-text collection ” ,作者在這個法條之後加了一些註解。有幫助瞭解原法條的意思。轉載如下

    2) reserves within the meaning of Article 23 of Directive 86/ 635/EEC and profits and losses brought forward as a result of the application of the final profit or loss. (以上這部份是法條,以下是詮釋)

    The Member States may include interim profits before a formal decision has been taken only if these profits have been verified by persons responsible for auditing the accounts and if it is proved to be the satisfaction of the competent authorities that the amount thereof has been evaluated in accordance with the principles set out in Directive 86/635/EEC and is net of any foreseeable charge of dividend.

    prisoner大師要不要幫版主解釋得更清楚些?(you were very close.)

    Note: "auditing the accounts" 是英系國家 “查核財務報表” 的慣用語。要不是跟香港的會計師樓接觸過,還真霧煞煞了好一陣子才了解。

    參考資料: European company and financial law: European Community law-text collection By Klaus J. Hopt, E. Wymeersch
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