ARMCEO呼吁英国放宽会计规则以利投资ACCACAT考试docWord文件下载.docx
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ARMCEO呼吁英国放宽会计规则以利投资ACCACAT考试docWord文件下载.docx
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过去几年间,ARM保持稳定增长,获利丰厚,已积累3亿欧元(约合4.8亿美元)的现金。
伊斯特曾表示:
“我们可以动用部分现金,投资那些业务领域与ARM有关的年轻企业。
”
ARM已完成多笔投资;
随着企业的发展,投资额度也在不断增长。
但伊斯特呼吁英国政府放宽会计规则,以便将投资与ARM的日常运营分离开来。
伊斯特表示,按照英国现行的会计条例,ARM必须像一家风险投资公司那样,每季度为每笔投资结算账目。
这限制了该公司的投资额度。
他说:
“如果能有直接激励措施,或简化会计条例,ARM将能够为英国创造更多财富。
伊斯特此前重申,ARM的财务政策是加大派息力度,实施小规模收购,并对该公司的合作伙伴展开战略投资。
2010年ACCA考试必看:
ACCA独特优势和特点
2010年度ACCA考试必看:
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2011年全国ACCA考试:
将于2011年6月初举行
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ArticlesofIncorporation成立公司协议-
ARTICLESOFINCORPORATION
OF
AAA,INC.
TheundersignedherebysubmitstheseArticlesofIncorporationforthepurposeofformingabusinesscorporationunderandbyvirtueofthelawsoftheStateof_________:
ARTICLEI.ThenameofthecorporationisAAA,INC.
ARTICLEII.Theperiodofdurationofthecorporationisperpetual.
ARTICLEIII.ThepurposesforwhichthecorporationisorganizedaretoengageinanylawfulactoractivityforwhichcorporationsmaybeorganizedunderChapter55oftheGeneralStatutesofNorthCarolina,andnothingcontainedhereinshallinanywaylimitorrestrictortakeawayfromthiscorporationthegeneralpowersgrantedtoitunderandbyvirtueoftheprovisionsofChapter55oftheGeneralStatutesofNorthCarolinaandtheseveralamendmentsthereto.
ARTICLEIV.Thecorporationshallhavetheauthoritytoissuenotmorethan(a)_________,sharesofcommonstock,noparvalue(CommonStock),and(b)_________shares
ofpreferredstock,noparvalue(PreferredStock).
HoldersoftheCommonStockareentitledtotheentirevotingpower,all
distributionsdeclaredandallassetsofthecorporationupondissolution,
subjecttotherightsandpreferences,ifany,oftheholdersofPreferredStock
tosuchvotingpowers,dividendsandassetsupondissolutionpursuantto
applicablelawandtheresolutionorresolutionsoftheBoardofDirectors
providingfortheissueofoneormoreseriesofPreferredStock.
TheBoardofDirectorsisherebyexpresslyauthorizedtoissue,atanytimeand
fromtimetotime,sharesofPreferredStockinoneormoreseries.Thenumber
ofshareswithinanysuchseriesshallbedesignatedbytheBoardofDirectors
inoneormoreresolutionsandthesharesofeachseriessodesignatedshall
havesuchpreferenceswithrespecttotheCommonStockandotherseriesof
PreferredStock,andsuchotherrights,restrictionsorlimitationswithrespect
tovoting,dividends,conversion,exchange,redemptionandanyothermatters,as
maybesetforthinoneormoreresolutionsadoptedbytheBoardofDirectors.If
andtotheextentrequiredbylaw,theBoardofDirectorsmustfileArticlesof
Amendmentsettingforthanydesignation,preferences,rights,restrictionsor
limitationsofotherseriesofPreferredStockwiththeNorthCarolinaSecretary
ofStatepriortoissuanceofanysharesofsuchseries.
TheauthorityoftheBoardofDirectorswithrespecttotheestablishmentof
eachseriesofPreferredStockshallinclude,withoutlimitingthegeneralityof
theforegoing,determinationofthefollowingmatterswhichmayvarybetween
series:
(a)Thedistinctivedesignationofthatseriesandthenumberofsharesconstitutingthatseries,whichnumbermaybeincreased(exceptwhereotherwiseprovidedbytheBoardofDirectorsincreatingsuchseries)ordecreased(butnotbelowthenumberofsharesofsuchseriesthenoutstanding)fromtimetotime;
(b)Thedividendrateonthesharesofthatseries,whetherdividendsshallbecumulative,and,ifso,fromwhichdateordates,andtherelativerightsofpriority,ifany,topaymentsofdividendsonsharesofthatseries;
(c)Whetherthatseriesshallhavevotingrights,inadditiontothevotingrightsprovidedbylaw,and,ifso,thetermsofsuchvotingrights;
(d)Whetherthatseriesshallhaveconversionprivileges,and,ifso,thetermsandconditionsofsuchconversion,includingprovisionsforadjustmentoftheconversionrateinsucheventsastheBoardofDirectorsshalldetermine;
(e)Whetherthesharesofthatseriesshallberedeemable,and,ifso,thetermsandconditionsofsuchredemption,includingthedateordatesuponorafterwhichtheyshallberedeemable,andtheamountpersharepayableincaseofredemption,whichamountmayvaryunderdifferentconditions;
(f)Whetherthatseriesshallhaveasinkingfundfortheredemptionorpurchaseofsharesofthatseries,and,ifso,thetermsandamountofsuchsinkingfund;
(g)Therightsofthesharesofthatseriesintheeventofvoluntaryorinvoluntaryliquidation,dissolutionorwinding-upofthecorporation,andtherelativerightsofpriority,ifany,ofpaymentofsharesofthatseries;
and
(h)Anyotherrelativepreferences,rights,restrictionsorlimitationsofthatseries,includingbutnotlimitedtoanyobligationsofthecorporationtorepurchasesharesoftheseriesuponspecifiedevents.
ARTICLEV.Theinitialregisteredofficeofthecorporationshallbelocatedat_________,andtheinitialregisteredagentatsuchaddressshallbe_________.
ARTICLEVI.ThenumberofdirectorsofthiscorporationconstitutingtheBoardofDirectorsmaybefixedbythebylaws.
ARTICLEVII.Indischargingthedutiesoftheirrespectivepositionsandindeterminingwhatisbelievedtobethebestinterestsofthecorporation,theBoardofDirectors,committeesoftheBoardofDirectorsandindividualdirectors,inadditiontoconsideringtheeffectsofanyactiononthecorporationoritsshareholders,mayconsidertheinterestsoftheemployees,customers,suppliersandcreditorsofthecorporationanditssubsidiaries,thecommunitiesinwhichofficesofotherestablishmentsofthecorporationanditssubsidiariesarelocated,andallotherfactorsthedirectorsconsiderpertinent.
ARTICLEVIII.Nodirectorofthecorporationshallhavepersonalliabilityarisingoutofanactionwhetherbyorintherightofthecorporationorotherwiseformonetarydamagesforbreachofhisorherdutyasadirector;
provided,however,thattheforegoingshallnotlimitoreliminatethepersonalliabilityofadirectorwithrespecttothoseacts,omissions,ortransactionsforwhichthepersonalliabilityofadirectormaynotbelimitedoreliminatedassetforthinNorthCarolinaGeneralStatuteSection55-2-02asitiscurrentlyenactedorasitmaybeamended,modifiedorrewrittenfromtimetotimeinthefutureorasotherwisesetforthintheNorthCarolinaGeneralStatutesastheyarecurrentlyorastheymaybeenacted,modifiedorrewrittenfromtimetotimeinthefuture.
Furthermore,notwithstandingtheforegoingprovision,intheeventthatSection
55-2-0255-2-02oranyotherprovisionoftheNorthCarolinaGeneralStatutesis
amended,modifiedorrewrittentopermitfurtherlimitationoreliminationof
thepersonalliabilityofthedirector,thepersonalliabilityofthecorporation’sdirectorsshallbelimitedoreliminatedtothefullestextent
permittedbytheapplicablelaw.
ThisArticleshallnotaffectacharterorbylawprovisionorcontractor
resolutionofthecorporationindemnifyingoragreeingtoindemnifyadirector
againstpersonalliability.AnyrepealormodificationofthisArticleshallnot
adverselyaffectanylimitationhereunderonthepersonalliabilityofthedirectorwithrespecttoactsoromissionsoccurringpriortosuchrepealormodification.
ARTICLEIX.TheprovisionsofArticle9andArticle9AoftheNorthCarolinaBusinessCorporationActentitledTheNorthCarolinaShareholderProtectionActandtheTheNorthCarolinaControlShareAcquisitionAct,respectively,shallnotbeapplicabletothecorporation.
ARTICLEX.Thenameandaddressoftheincorporatorareasfollows:
_________,_________(ADDRESS).
ARTICLEXI.TheseArticleswillbeeffectiveat12:
02a.m.uponthedatewhenfiled.
Thisthe_________(M,D,Y).
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