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1·The right to any residual assets on the liquidation of the company is reserved.

保留了任何公司的剩余资产清算的权利。

2·Duty consumption can be one way for the senior executives' embezzling of the corporate residual assets, which poses a difficult issue for the enterprise nowadays.

在职消费是企业高管人员侵蚀公司剩余资源的一种方式，也是当前企业普遍面临的一个现实难题。

3·Owners' equity is the residual interest in the assets of an enterprise after deducting all its liabilities. Owners' equity of a company is also known as shareholders' equity.

所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。公司的所有者权益又称为股东权益。

4·Equity: equity is the residual interest in the assets of the enterprise after deducting all the liabilities. Equity is also known as owner's equity.

所有者权益-是指企业资产数额扣除所有负债后的剩余部分。负债亦称为所有者权益。

5·Thus, owners' equity is a residual claim-a claim to the assets remaining after the debt to creditors has been discharged.

因此，业主权益是一种剩余要求权，也就是对清偿了结欠债权人债务后的留剩资产的要求权。

6·If a corporation is liquidated, the common stockholder (as owner) has a residual right to claim corporate assets after all debts and other security holders have been satisfied.

如果一家公司清盘关闭，普通股股东(拥有者)拥有在所有债务和其他证券持有人得以满意补偿后的剩余资产主张权力。

7·The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.

于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。

8·Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.

固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。

9·Ordinary capital shares of a corporation that have exclusive residual claim on the net assets and net income of the corporation after all prior claims have been paid.

公司的普通资本份额，在所有优先要求权已偿还之后，具有对公司净资产与净收入的唯一剩余要求权。

10·For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows.

使用寿命有限的无形资产，其残值应当视为零，但下列情况除外。