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

单词	Profit sharing
释义	盈利分享 An arrangement whereby employees are paid a share of the profits of the business enterprise in which they are employed, under an established scheme: Co Minh v Ming Hing Gem Co Ltd (CACV 180/93, unreported). Such payments are distinct from and additional to regular earnings. Profit may be paid out in the form of cash or company stock. In deferred payment plans, profit may be paid into a trust fund from which employees can draw annuities in later years. The provision of a profit-sharing arrangement is employer’s consideration: Shum Ying Wai, Stephen v Edutec Int’s Ltd (HCLA 7/86, unreported). If the company is sold, including the employee’s shares, such an employee may be viewed primarily as a vendor rather than an employee: Systems Reliability Holdings plc v Smith [1990] IRLR 377. 指一種安排，即僱員按照既定的方案，獲得繳付僱用他的企業的一部份盈利： Co Minh v Ming Hing Gem Co Ltd（民事上訴1993年第180號，未經彙報）。這種繳付在固定收入之上並與固定收入不同。盈利可以現金或公司股份形式支付。就延遲繳付計劃而言，盈利可向信託基金支付，由僱員以後以年金提取。盈利分享安排的條文乃僱主的代價：Shum Ying Wai, Stephen v Edutec Int’s Ltd（高院勞資審裁處上訴1986年第7號，未經彙報）。如公司與僱員的股份一起被賣出，則該名僱員可主要被視為賣方而非一名僱員：Systems Reliability Holdings plc v Smith [1990] IRLR 377。
随便看	Consignment Consignment clause Consignment note Consignor Consolidated accounts Consolidated balance sheet Consolidated profit and loss account Consolidating Legislation Consolidation of actions Consolidation of shares Consorting Consortium Conspiracy Conspiracy to defraud Conspiracy to injure Constable Constituency Constituent Constituent documents Constitution Constitutional guarantee Constitutional law Constitutional monarchy Constitutional powers Constitution of trust

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