| 单词 | Company property |
| 释义 | 公司資產 Property acquired or held by a company. A company has power to acquire, hold and dispose of land. Land includes estate or interest in land, buildings, messuages and tenements of whatsoever nature or kind: Companies Ordinance (Cap 32) s 17. Company property belongs to the company as an entity and not to the shareholders individually: Macaura v Northern Assurance Co Ltd [1925] AC 619. 公司取得或持有的資產。公司有權取得、持有及處置土地。土地包括任何性質或種類的土地、建築物、宅院及物業單位的產業權或權益：《公司條例》（第32章）第17條。公司資產屬於公司整體而不屬於股東個人: Macaura v Northern Assurance Co Ltd [1925] AC 619。 |
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