| 单词 | Investigation |
| 释义 | 調查 An inquiry or examination to ascertain facts; the act or process of investigating. Corporations - 1. A financial examination of a business conducted by accountants on behalf of a potential investor, bank, or finance company to determine the feasibility of a prospective investment and the accuracy of the financial statements and other records of the business. 2. The examination of a company’s business, property and financial circumstances by an administrator. The purpose of the administrator’s investigation is to form an opinion on whether the company should be wound up. Provisions are made for appointment of inspectors by the Financial Secretary to investigate the affairs of a company including the company’s goodwill, profits and losses, contracts and assets: R v Board of Trade, ex p St Martin Preserving Co Ltd [1964] 2 All ER 561, [1965] 1 QB 603 (DC); Companies Ordinance (Cap 32) ss 142, 143. See also Administrator; Due diligence; Winding up. 確定事實的查究或審查；調查事件的作為或過程。 法團 - 1. 代表某有潛力的投資者、銀行或財務公司的會計師所進行的財政審查，以決定預期投資的可能性及財務務表及業務其他紀錄的準確性。2. 由破產管理人對某公司的業務、財產及財政狀況所進行的審查。破產管理人進行調查的目的是作出某公司應否清盤的判斷。條文為財政司司長委任的審查員調查該公司的事務訂立，包括公司的商譽、利潤及損失、合約及資產：R v Board of Trade, ex p St Martin Preserving Co Ltd [1964] 2 All ER 561, [1965] 1 QB 603（英國地方法院）；《公司條例》（第32章）第142條及143條。另見 Administrator; Due diligence; Winding up。n. |
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