【新加坡公司注册小知识】新加坡公司法中常见的名词以及其含义!干货！

Accounting Corporation – means a company approved or deemed to be approved as an accounting corporation under the Singapore Accountants Act ;

会计公司– 指根据“新加坡会计师法”批准或视为被批准的会计公司

Accounting Entity – means a public accountant, an accounting corporation, an accounting firm or an accounting limited liability partnership

会计主体 – 指公共会计师、会计公司、会计师事务所或会计有限责任合伙

Accounting Firm – means a firm approved or deemed to be approved as an accounting firm under the Accountants Act

会计师事务所 – 指根据“新加坡会计师法” 批准或视为被批准的会计师事务所公司

Accounting Limited Liability Partnership – means a limited liability partnership approved as an accounting limited liability partnership under the Accountants Act

会计有限责任合伙– 指根据“新加坡会计师法” 批准为会计有限责任合伙的有限责任合伙企业

Accounting Records – in relation to a corporation, includes such working papers and other documents as are necessary to explain the methods and calculations by which accounts of the corporation are made up

会计记录– 就公司而言，包括用以解释公司帐目编制方法及计算的工作文件及其他文件

Accounts – means profit and loss accounts and balance-sheets and includes notes (other than auditors’ reports or directors’reports) attached or intended to be read with any of those profit and loss accounts or balance-sheets;

账户– 指利润、亏损帐目及资产负债表，并包括被附上或需要阅读的任何有关盈利及亏损帐目或资产负债表的票据（除了审计师报告或董事报告）

Banking Corporation – means a licensed bank under any written law relating to banking

银行机构– 指根据任何与银行有关的成文法律而持牌的银行

Company – means a company incorporated pursuant to this Act or pursuant to any corresponding previous written law

公司– 指根据本法（ 新加坡公司法2016）或根据任何相应的以前的书面法律成立的公司

Company having a Share Capital – includes an unlimited company with a share capital

拥有股本的公司-包括拥有股本的无限公司

Company Limited by Guarantee – means a company formed on the principle of having the liability of its members limited by the constitution to such amount as the members may respectively undertake to contribute to the assets of the company in the event of its being wound up;

担保责任有限公司– 指根据公司章程规定成员责任形成的公司，其成员可以在公司清算时各自承担对公司资产作出贡献的数额；

Company Limited by Shares– means a company formed on the principle of having the liability of its members limited by the constitution to the amount, if any, unpaid on the shares respectively held by them;

股份有限公司– 指根据公司章程所规定的成员对其各自持有的股份承担责任而形成的公司

Corporation – means any body corporate formed or incorporated or existing in Singapore or outside Singapore and includes any foreign company but does not include —

(a) any body corporate that is incorporated in Singapore and is by notification of the Minister in the Gazette declared to be a public authority or an instrumentality or agency of the Government or to be a body corporate which is not incorporated for commercial purposes;

(b)  any corporation sole;

(c)  any co-operative society;

(d)  any registered trade union; or

(e)  any limited liability partnership;

公司– 指在新加坡或在新加坡以外成立合并或存在的法人团体，包括所有外国公司，但不包括

（a）新加坡注册成立的，由新加坡宪报部长通知宣布的非商业用途的公共机关或政府部门或是法人团体

（b) 任何独资公司

(c) 任何合作社团

(d) 任何注册工会；或

(e) 任何有限责任合伙公司；

Director – includes any person occupying the position of director of a corporation by whatever name called and includes a person in accordance with  whose directions or instructions the directors or the majority of the directors of a corporation are accustomed to act and an alternate or substitute director;

董事– 包括以任何称谓担任公司董事职位的人，和与公司董事保持一致并按照公司多数董事指令行事的人，以及候补或替任董事

Financial Year – in relation to any corporation, means the period in respect of which the financial statements of the corporation is made up, whether that period is a year or not

财政年度– 针对所有公司，指公司财务报表申报所对应的时间，并不一定是指一整年的时间

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