statutory book

简明释义

法定帐簿

英英释义

例句

1.The company must maintain its statutory book to comply with legal requirements.

公司必须保持其法定账簿以遵守法律要求。

2.During the audit, the accountant reviewed the statutory book for accuracy.

在审计过程中，会计师检查了法定账簿的准确性。

3.Every corporation is required to update its statutory book regularly.

每个公司都需要定期更新其法定账簿。

4.Failure to maintain a proper statutory book can lead to penalties from regulatory bodies.

未能妥善维护法定账簿可能导致监管机构的罚款。

5.The statutory book contains important records such as meeting minutes and resolutions.

法定账簿包含重要记录，如会议纪要和决议。

作文

In the realm of corporate governance, the term statutory book refers to a collection of essential documents that a company is legally required to maintain. These documents serve as a formal record of the company's activities, decisions, and structure. The importance of statutory book cannot be overstated, as they play a crucial role in ensuring transparency and accountability within a corporation. A typical statutory book may include various records such as the register of members, minutes of meetings, resolutions passed by the board of directors, and any changes to the company's constitution. Each of these components provides insight into the company's operations and decision-making processes. For instance, the register of members lists all shareholders and their respective ownership stakes, which is vital for understanding the distribution of power within the company. Moreover, maintaining an accurate statutory book is not just a matter of good practice; it is also a legal obligation in many jurisdictions. Failing to keep these records up-to-date can lead to significant penalties, including fines or legal action against the company and its officers. This underscores the importance of diligent record-keeping and the need for companies to regularly review and update their statutory book. The process of compiling and maintaining a statutory book involves several key responsibilities. Typically, the company secretary is tasked with this duty, ensuring that all necessary documents are accurately recorded and readily accessible. The secretary must also ensure that the statutory book complies with local laws and regulations, which can vary significantly from one jurisdiction to another. This requires a thorough understanding of the legal framework governing corporate entities, as well as the ability to adapt to any changes in legislation. In addition to legal compliance, the statutory book serves as a vital tool for internal governance. It provides a historical account of the company’s decisions and actions, allowing stakeholders to track progress and assess the effectiveness of management. For shareholders, the statutory book offers transparency regarding the company’s operations, fostering trust and confidence in its leadership. Furthermore, during audits or investigations, the statutory book can be invaluable. Auditors often rely on these records to verify the accuracy of financial statements and ensure that the company is operating within the bounds of the law. Any discrepancies found in the statutory book can raise red flags and prompt further scrutiny, making it imperative for companies to maintain precise and comprehensive records. In conclusion, the statutory book is a fundamental aspect of corporate governance that encompasses a variety of critical documents. Its role in ensuring legal compliance, promoting transparency, and supporting effective management makes it indispensable for any corporation. Companies must prioritize the maintenance of their statutory book to safeguard their interests and uphold their responsibilities to stakeholders. As the business environment continues to evolve, the significance of these records will only grow, highlighting the need for companies to adapt their practices accordingly.

在公司治理的领域中，术语法定账簿指的是公司法律上必须保持的一系列重要文件。这些文件作为公司活动、决策和结构的正式记录。法定账簿的重要性不容小觑，因为它们在确保公司内部的透明度和问责制方面发挥着至关重要的作用。一个典型的法定账簿可能包括各种记录，例如成员登记册、会议纪要、董事会通过的决议以及公司章程的任何更改。每个组成部分都提供了对公司运营和决策过程的深入了解。例如，成员登记册列出了所有股东及其各自的持股比例，这对于理解公司内部权力的分配至关重要。此外，维护准确的法定账簿不仅仅是良好实践的问题；在许多司法管辖区，这也是一项法律义务。未能及时更新这些记录可能会导致重大处罚，包括对公司及其高管的罚款或法律诉讼。这凸显了勤奋记录的重要性，以及公司定期审查和更新其法定账簿的必要性。编制和维护法定账簿的过程涉及几个关键责任。通常，公司秘书负责这项工作，确保所有必要的文件准确记录并随时可用。秘书还必须确保法定账簿符合当地法律法规，而这些法律法规在不同的司法管辖区之间可能会有显著差异。这需要对治理公司实体的法律框架有透彻的理解，并能够适应立法的任何变化。除了法律合规外，法定账簿还是内部治理的重要工具。它提供了公司决策和行动的历史记录，使利益相关者能够跟踪进展并评估管理的有效性。对于股东来说，法定账簿提供了关于公司运营的透明度，增强了对其领导层的信任和信心。此外，在审计或调查期间，法定账簿可能非常宝贵。审计师通常依赖这些记录来验证财务报表的准确性，并确保公司在法律范围内运作。在法定账簿中发现的任何差异都可能引发警报，并促使进一步审查，因此公司必须维护准确和全面的记录。总之，法定账簿是公司治理的基本方面，涵盖了一系列关键文件。它在确保法律合规、促进透明度和支持有效管理方面的作用使其对任何公司都是不可或缺的。公司必须优先考虑维护其法定账簿以保护自身利益，并履行对利益相关者的责任。随着商业环境的不断发展，这些记录的重要性只会增加，这突显了公司相应调整其做法的必要性。