| 1. | Score special claim on residual equity
对剩余财产净值的特别要求权 |
| 2. | First claim to any remaining assets belonged to the workers
对于剩余财产，工人优先获得偿还。 |
| 3. | The residue of estate belongs to his son
剩余财产属于他的儿子。 |
| 4. | On the conditions of human capital property rights paticipating in the distribution of enterprise ' s surplus property
论人力资本产权参与企业剩余财产索取的条件 |
| 5. | The remaining assets of a chinese - foreign cooperatively - run school after the settlement of the above debts shall be handled in accordance with the provisions of the relevant laws and administrative regulations
中外合作办学机构清偿上述债务后的剩余财产，依照有关法律、行政法规的规定处理。 |
| 6. | A debtor that , upon voluntary petition or one invoked by the debtor ' s creditors , is judged legally insolvent . the debtor ' s remaining property is then administered for the creditors or is distributed among them
破产者经自愿请求或被债务人的债权人所请求，在法律上被判定为无偿债能力的债务人。该债务人的剩余财产交由债权人管理或在债权人之间分配 |
| 7. | Contract conditions and terms will be the gauge via which to function , distribute dividends , shoulder risks and losses , pay debts , reclaim investments and redistribute leftover properties while terminating cooperation by each cooperative party
合作各方的合作条件收益分配风险和亏损分担投资回收和经营管理方式及合作终止时剩余财产的归属等，均在合同中约定。 |
| 8. | Investment or cooperation condition into shares and share holding rights of the enterprise or even though it does convert its investment or cooperation condition into shares and rights , the conversion will not be considered at all or only considered to limited extent when distributing dividends , shouldering losses , paydebts and redistributing leftover properties while terminating cooperation . administration and reclamation of investment can be conducted in a different way from that of joint venture enterprises
中外合作经营企业与中外合资经营企业最主要的区别是，合作各方的投资或合作条件可以不折算成股权，或者虽折算成股权，但收益分配风险承担债务分担及企业终止时剩余财产的分配等，可不按投资的股权状况来决定，投资回收方式和经营管理方式也可与合资企业不同，有更大的灵活性。 |
| 9. | The residual assets that result from paying off the liquidation expenses , wages of employees , social insurance premiums and legal compensation premiums , the outstanding taxes and the debts of the company with the assets of the company may , in the case of a limited liability company , be distributed according to the proportions of capital contributions of the shareholders , and in the case of a joint stock limited company , according to the proportions of stocks held by the shareholders
公司财产在分别支付清算费用、职工的工资、社会保险费用和法定补偿金，缴纳所欠税款，清偿公司债务后的剩余财产，有限责任公司按照股东的出资比例分配，股份有限公司按照股东持有的股份比例分配。 |
| 10. | Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits , various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital , the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八条外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。 |
