- 中国商业贸易法律法规中英数据库(一) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国商业贸易法律法规中英数据库(一)
- 第五十七条 公司应披露报告期聘用、更换会计师事务所情况，并披露报告年度支付给聘任会计师事务所的报酬情况。报酬应分为审计、税收咨询、管理咨询、系统咨询等项详细披露。 Article 57 The Company shall make disclosure of information about the employment and change of accounting firm and payments made in the reporting year to the hired accounting firm. Such payments shall be detailed into auditing fee, taxation consulting fee, management consulting fee and system consulting fee, etc.
- 第五十七条 证券公司从事证券经纪业务，其客户的交易结算资金应当存放在指定商业银行，以每个客户的名义单独立户管理。 Article 57 Where a securities firm carries out securities brokerage business, its customer’s trading settlement funds shall be deposit in the designated commercial bank, and shall be managed separately in the name of each customer.
- 第五十七条 违反本法规定，构成犯罪的，依法追究刑事责任。 Article 57 Where any entity or individual violates provisions herein and constitutes any crime, it/his criminal responsibilities shall be investigated according to law.
- 第五十七条 托管组、接管组、行政清理组以及其工作人员应当勤勉尽责，忠实履行职责。 Article 57 The custody group, takeover group, administrative liquidation group as well as the working staff should be conscientious and loyal to their roles and responsibilities.?
- 第五十八条 证券公司从事证券资产管理业务，应当将客户的委托资产交由本条例第五十七条第四款规定的指定商业银行或者国务院证券监督管理机构认可的其他资产托管机构托管。 Article 58 A securities firm that carries out securities assets management business shall hand the customer’ trust assets over to the custody of the designated bank as stipulated in Item 4 of Article 57 of this Regulation or other assets custodian organs recognized by the securities regulatory agency under the State Council.
- 第五十八条 有下列情形之一的机构或者人员，禁止参与处置证券公司风险工作： Article 58 Agencies or staff which encounter the following situation will be prohibited from participating in risk management work of the securities firm:
- 第五十八条 公司应于年度报告中严格区分经审计和未经审计的财务信息，并声明对所含未经审计的财务信息的正确性负责。对于经审计的财务信息，公司应在年报中明确所聘会计师所负的责任。 Article 58 The Company shall make clear distinguishes between audited financial information and unaudited one, and declare that it is responsible for the correctness of unaudited financial information. For audited financial information, the Company shall clarify in the annual report the responsibility therefor of the accounting firm it hired.
- 第五十八条 本法自2009年1月1日起施行。 Article 58 The Law shall enter into force as of Jan. 1, 2009.
- 第五十九条 公司应披露如下重大期后事项： Article 59 After the reporting period, the Company shall make disclosure of the following important events :
- 第五十九条 客户的交易结算资金、证券资产管理客户的委托资产属于客户，应当与证券公司、指定商业银行、资产托管机构的自有资产相互独立、分别管理。非因客户本身的债务或者法律规定的其他情形，任何单位或者个人不得对客户的交易结算资金、委托资产申请查封、冻结或者强制执行。 Article 59 The customer’s trading settlement funds and the trusted funds of the customer of the securities assets management companies belong to the customer and shall be independent from the own funds of the securities firm, the designated commercial bank and the assets custodian organ, and shall be separately managed. Other than for the debts of the customers themselves or for other circumstances stipulated by the law, no units or individuals can apply to seal up, freeze or enforce the customer’s trading settlement funds and trusted funds.
- 第五十九条 证券公司的董事、监事、高级管理人员等对该证券公司被处置负有主要责任的，暂停其任职资格1至3年；情节严重的，撤销其任职资格、证券从业资格，并可以按照规定对其采取证券市场禁入的措施。 Article 59 Since the board director, supervisor and senior management of the securities firm hold major responsibility of the handling, their position qualifications will be suspended for one to three years; in serious cases, their position qualifications and securities working qualifications will be revoked and may be subject to prohibition of entering securities market according to the regulation.
- 第五条? 上市公司拟实施重大资产重组的，董事会、交易对方、证券服务机构及相关人员应当严格遵守《关于规范上市公司信息披露及相关各方行为的通知》（证监公司字[2007]128号）的相关规定，切实履行信息披露等义务和程序。 Article 5? Where the listed company intends to conduct Material Assets reorganization, the board of directors, the dealing party, the securities service organs and relevant personnel should strictly abide by relevant provisions of the Notice on Regulating Information Disclosure and Behaviors of Related Parties (Securities Regulatory Company No. [2007]128 and perform the obligation and follow the procedure of information disclosure.
- 第五条 上市公司的董事、监事和高级管理人员在重大资产重组活动中，应当诚实守信、勤勉尽责，维护公司资产的安全，保护公司和全体股东的合法权益。 Article 5?? During the material assets reorganization the directors, supervisors and senior managers of listed companies shall be honest, credible, diligent and dutiful to safeguard the company assets and to protect the legitimate rights and interests of the company and all the shareholders.
- 第五条 处置证券公司风险过程中，应当保障证券经纪业务正常进行。 Article 5 Normal securities brokerage business should be guaranteed during risk management process of the securities firm.
- 第五条 税务机关采用下列方法核定征收企业所得税： Article 5 The tax organ can verify the enterprise income tax to be collected through the following approaches:
- 第六条证券公司董事会、监事会和高级管理人员依照法律、法规和公司章程的规定，履行与合规管理有关的职责，对公司合规管理的有效性承担责任。 Article 6 Board of directors, board of supervisors and senior management of securites companies shall perform roles and responsibilities related to compliance management based on law, regulation and company rule, and hold responsible for effectiveness of company compliance management.
- 第六条? 人民法院关于解散公司诉讼作出的判决，对公司全体股东具有法律约束力。 Article 6 A judgment on lawsuit regarding company dissolution rendered by the people’s court shall be legally binding to all shareholders of the company.
- 第六条 纳税人按照本条例第五条规定扣除有关项目，取得的凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，该项目金额不得扣除。 Article 6 A taxpayer shall deduct the amount of the relevant items in accordance with the provisions of Article 5 of the Regulations and if the vouchers thereof it/he obtained do not comply with laws, administrative regulations or the relevant provisions of the tax authorities under the State Council, the amount of those items shall not be deducted.
- 第六条 设立中外合营广告企业，按下列程序办理: Article 6 Any entity or individual that establishes a Sino-foreign advertising joint venture shall go through procedures as follows:
- 第六条 国家制定产业政策，应当符合发展循环经济的要求。 Article 6 Industrial policies formulated by the State shall meet the requirements for promoting circular economy.
- 第六条 区内企业办理外汇业务时，除按本操作规程提供规定的凭证和商业单据外，还应当出示《登记证》。 Article 6 Such enterprises in the area herein as handle foreign exchange business shall present the Registration Certificate besides the credence and business documents required to be presented by these Operating Rules herein.
- 第六条? 国务院有关行政主管部门和省级人民政府有关行政主管部门（以下简称“公告部门”）应自招标投标违法行为行政处理决定作出之日起20个工作日内对外进行记录公告。 Article 6 The administrative competent departments under the State Council and relevant administrative competent departments under provincial governments (hereafter referred as announcing departments) shall make announcement within 20 working days upon the making of decisions on administrative punishment on illegal behaviors in tendering and bidding.
- 第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。 Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.
- 第六条 公司应当声明编制的财务报表符合企业会计准则的要求，真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。 Article 6 The Company shall declare that its financial statements are in line with the requirements of the Accounting Standards for Enterprises and have truthfully and completely reflected the financial status, business achievements, cash flow and other information of the Company.
- 第六条 销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。 Article 6 The sale amount includes all the sale prices and other charges the taxpayer receives from the buyer of the taxable consumer goods.
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