利润的分配

Much of corporate law can be viewed as allocation of risks between shareholders and managers in an attempt to minimize the effects of these conflicts and to maximize the corporation's overall success.

可以把公司法的相当一部分看作是为了缩小这些冲突的后果，增大公司整体的成功而在股东和经理间分配利润。

A qualified plan, usually part of a profit sharing or stock bonus plan, that gives an employee the option to contribute some of his/her salary to the plan.

是一种附条件的计划，通常作为利润分配或股利计划的一部分，它给雇员将其工资加入到该计划中的期权。

Chapter 2 gives a comprehensive comparison and analysis of the CFC legislations of certain countries.

这些国家CFC立法的一个共同点就是对某些外国公司的未分配利润对该外国公司的国内居民股东征税。

Under the normal condition, the value of human resources is greater than the exchange value of it. It should participate in the distribution of the post-tax profit of enterprises by various ways to realize its own value.

在正常条件下，人力资源的价值大于人力资源的交换价值，人力资源要实现自身的价值，应通过多种方式参加企业税后利润分配。

Was a serious puzzle in the literature because it suggested that pools of excess savings in one area were not being allocated to other areas that offered a premium on investment returns.

在文献资料中，这是一个很大的难题，因为它表明，汇集起来的过量储蓄并没有被分配到其他对投资利润提供贴水的地区。

On one side is listed the capital employed, which usually consists of the issued share capital plus reserves and retained earnings.

一栏是资金的运用，所运用的资金通常由发行的股本加公积金和未分配利润组成。

E:after allocation of the dividends, there remained a net undistributed balance for the year of nine million dollars.

爱：支付完股东的股息后，剩下的非分配利润有900万美元

Through the society donation, company carries on the social redistribution to the company profit and mitigates the social contradiction.

公司通过社会捐赠，对公司利润进行社会再分配，缓和了社会矛盾，减轻了政府沉重的社会管理压力，有重要的制度价值。

Individual companies can be sold or liquidated andcorporations can repurchase their own shares; on balance, however,new equity flotations and retained earnings guarantee that theequity capital locked up in the corporate system will increase.

单个的公司可以被买卖或破产清算。公司可以回购股票。但是从总体来说，增发新股和未分配利润肯定会使锁定在公司系统里的资本增加。

By penalising the distribution of profits, it was hoped companies would retain profits for investment, which was considered a priority after the Second World War.

二战后，政府对分配利润实施惩罚性征税，希望借此促使企业把赚到的钱用作再投资，这在当时是很重要的。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。