法律英语词汇“Circulating capital”的翻译、意思、用法、释义-法律词典

单词	Circulating capital
释义	流通資金 Assets of a company derived from the company’s capital funds which are used to generate income by being temporarily parted with and circulated in the business in the form of money, goods or other assets: Ammonia Soda Co Ltd v Chamberlain [1918] 1 Ch 266. These assets, or their proceeds, are intended to return to the company with an increment, and are intended to be used again and again and always to return with some accretion: Ammonia Soda Co Ltd v Chamberlain, supra. When ascertaining whether a company has profits from which dividends can be paid, losses resulting from the depreciation of circulating capital must be taken into account and be off-set against any gains made by the company: Verner v General and Commercial Investment Trust [1894] 2 Ch 239. This is in contrast to the position for fixed assets, in which case the losses arising from depreciation need not be made good before the company can be said to have distributable profits: Lee v Neuchatel Asphalte Co (1889) 41 Ch D 1. Also known as ‘circulating assets’. See also Distributable profits; Fixed assets; Trading stock. 從公司資本基金衍生的公司資產，透過將資產暫時離手，並以金錢、貨品或其他資產的形式於業務中流轉，而用於產生收益：Ammonia Soda Co Ltd v Chamberlain [1918] 1 Ch 266。該等資產或其收益擬連同其增長交還該公司，或擬重複使用及連同其增益交還該公司：Ammonia Soda Co Ltd v Chamberlain，見上文。在確定某間公司是否有盈利而可派發股息時，流動本金的折舊所引致的虧損必須計算在內，及用以抵銷公司的任何收益：Verner v General and Commercial Investment Trust [1894] 2 Ch 239。與固定資金的情形相對，固定資產的折舊所引致的虧損，在公司宣稱可有可供派發利潤前，毋須予以抵銷：Lee v Neuchatel Asphalte Co (1889) 41 Ch D 1。另稱「流通資產」。另見 Distributable profits; Fixed assets; Trading stock。
随便看	Active trust Activity in the nature of a business Act of bankruptcy Act of God Act of grace payment Act of indecency Act of Parliament Act of state Act of third party Act of violence Act of war Act or omission Actual Actual authority Actual bodily harm Actual fraud Actual insolvency Actual intention Actual knowledge Actually in possession Actual notice Actual possession Actual total loss Actual undue influence Actuary

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