注册会计师-经济第1一、专业词汇第02讲公司解散、清算、破产第六节公司解散、清算、破产1dissolution解散2liquidation清算3cancel注销4bankrupt破产5bankruptcyapplication破产申请6administrator管理人7recallright取回权8bankruptcyexpense破产费用9debtsincurredforthecommongoodofcreditors共益债务10exemptionright别除权11wage工资12medicalcare医疗13disabilitybenefit伤残补助14pensioncost抚恤费用15basicpensioninsurance基本养老保险16basicmedicalinsurancecost基本医疗保险费用考前精准押题微信：2977945028二、具体规则（一）公司强制解散1.条件单独或者合计持有公司全部股东表决权10%以上的股东，有下列事由之一，公司继续存续会使股东利益受到重大损失，通过其他途径不能解决，提起解散公司诉讼，人民法院应予受理：JudicialdissolutionofcompanyThepeople’scourtshallacceptthelawsuitofcompanydissolutionfiledbyashareholderorshareholders,whoseparatelyorjointlyholding10%ormoreofthevoting-stockrightsofalltheshareholders,ontheoccurrenceofthefollowingcircumstances,thecontinuedexistenceofwhichmaycausemajorlosstoshareholders’interestsandbeingunabletobeobstructedbyothermeans.（1）公司持续两年以上无法召开股东会或者股东大会，公司经营管理发生严重困难的；TheShareholders’MeetingorShareholders’Assemblycannotbeconvenedfortwosuccessiveyearsandthebusinessoperationisconfrontedwithmajordifficulties.（2）股东表决时无法达到法定或者公司章程规定的比例，持续两年以上不能作出有效的股东会或者股东大会决议，公司经营管理发生严重困难的；Theproportionofthevotingshareholdersislowerthanthatasregulatedbylaworthearticles注册会计师-经济第2ofincorporationandvalidresolutionscannotbereachedontheShareholders’MeetingorShareholders’Assemblyintwosuccessiveyears,whichleadingtomajordifficultyinbusinessoperation.（3）公司董事长期冲突，且无法通过股东会或者股东大会解决，公司经营管理发生严重困难的；Long-termconflictsamongstthedirectorscannotberesolvedthroughShareholders’MeetingorShareholders’Assemblyandthebusinessoperationisconfrontedwithmajordifficulties;（4）经营管理发生其他严重困难，公司继续存续会使股东利益受到重大损失的情形。Theoperationisdifficult...
