- 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)
- 第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。 Article 6 The sales amount shall be the total of all the prices and all other fees receivable from the purchasers by the taxpayer selling goods or taxable services, exclusive of the output tax collected.
- 第六条 国务院证券监督管理机构依法履行对证券公司的监督管理职责。 Article 6 The securities regulatory agency under the State Council should perform supervision and administration roles and responsibilities of securities firm within the law.
- 第六条 国家实行国际收支统计申报制度。 Article 6 The state has adopted the declaration system for the statistics of balance of international payments.
- 第六条 年度内初次申请出口许可证的，还应提交以下材料的复印件： Article 6 With respect to an initial application for an export license in a year, it shall also submit the photocopies of the materials as follows:
- 第六条 年度内初次申请出口许可证的，还应提交以下材料的复印件： Article 6 With respect to an initial application for an export license in a year, it shall also submit the photocopies of the materials as follows:
- 第六十条 除下列情形外，不得动用客户的交易结算资金或者委托资金： Article 60 Except for the following circumstances, customer’s trading settlement funds or trusted funds shall not be used:
- 第六十条 公司应披露审计报告全文、经审计的财务报表及其附注。 Article 60 The Company shall make disclosure of the full text of the auditing report, the audited financial statements and the notes thereto.
- 第六十条 被处置证券公司的董事、监事、高级管理人员等有关人员有下列情形之一的，处以其年收入1倍以上2倍以下的罚款，并可以暂停其任职资格、证券从业资格； Article 60 If board director, supervisor, senior management and other related staff appear the following situations, they should be fined with more than the same amount or less than double of their annual income and their position qualifications and securities working qualifications can be suspended;
- 第六十一条 财务报表的编制应遵守《企业会计准则》及其他财政部和证监会发布的相关规定。 Article 61 Financial statements shall be prepared according to the provisions of the Accounting Standards for Enterprises and other related provisions promulgated by the Ministry of Finance and the CSRC.
- 第六十一条 证券公司不得以证券经纪客户或者证券资产管理客户的资产向他人提供融资或者担保。 Article 61 The securities firm shall not provide financing or warranty to other people using the assets of the securities brokerage customers or securities assets management customers.
- 第六十一条 证券公司因分立、合并或者出现公司章程规定的解散事由需要解散的，应当向国务院证券监督管理机构提出解散申请，并附解散理由和转让证券类资产、了结证券业务、安置客户等方案，经国务院证券监督管理机构批准后依法解散并清算，清算过程接受国务院证券监督管理机构的监督。 Article 61 If a securities firm needs be dissolved due to appearance of such reasons as division or merger prescribed in company rule, it shall apply to securities regulatory authority under the State Council for dissolution and attach the reason as well as proposals on transferring of securities assets, settling up securities business, settling customers, etc. It can legally disband and liquidate after being approved by the securities regulatory authority under the State Council. The liquidation process needs to be supervised by securities regulatory authority under the State Council.
- 第六十二条 财务报表包括公司报告期末及其前一个年度末的资产负债表、当年及上年的利润表、当年现金流量表、当年所有者权益变动表。 Article 62 Financial statements include the Company's balance sheet at the end of the reporting period and at the end of the previous year, the profit statements of the current year and the previous year, the cash flow statement of the current year, and table of changes in owners' equities of the current year.
- 第六十二条 指定商业银行、资产托管机构和证券登记结算机构应当对存放在本机构的客户的交易结算资金、委托资金和客户担保账户内的资金、证券的动用情况进行监督，并按照规定定期向国务院证券监督管理机构报送客户的交易结算资金、委托资金和客户担保账户内的资金、证券的存管或者动用情况的有关数据。 Article 62 The designated banks, assets custodian organs and the securities registration and settlement organs shall supervise the use of the customer’s trading settlement funds, the trusted funds and the funds and securities in the customer guarantee accounts deposit in their organs, and regularly provide relevant data to the securities regulatory agency under the State Council on the custody and use of the customer’s trading settlement funds, the trusted funds and the funds and securities in the customer’s guarantee accounts according to relevant provisions.
- 第六十二条 期货公司风险处置参照本条例的规定执行。 Article 62 Risk management of a futures company should be executed according this Regulation.
- 第六十三条 公司编制的财务报表之间、财务报表各项目之间、财务报表中本期与上期的有关数字之间，应当相互勾稽。 Article 63 All financial statements, all items thereunder and all related figures in the financial statements between the current period and the previous period shall be mutually checked with each other.
- 第六十三条 证券公司应当自每一会计年度结束之日起4个月内，向国务院证券监督管理机构报送年度报告；自每月结束之日起7个工作日内，报送月度报告。 Article 63 The securities firm shall submit annual report to the securities regulatory agency under the State Council within four months from the last day of each fiscal year; monthly report shall be submitted within seven workdays from the last day of each month.
- 第六十三条 本条例自公布之日起施行。 Article 63 This Regulation takes effect as of the day of promulgation.
- 第六十四条 公司提供的财务报表中会计数据的排列应自左至右，最左侧为最近一期数据；表内各主要报表项目应标有附注编号，并与财务报表附注编号相一致；财务报表的金额单位应为人民币元。 Article 64 Accounting data in financial statements presented by the Company must be arranged from left to right, and the data of the latest period shall be on the most left side. Each major item in such statements shall be indicated with a note number, which shall be identical with the number of notes to financial statements. The unit of financial statements shall be RMB Yuan.
- 第六十四条 证券公司年度报告中的财务会计报告、风险控制指标报告以及国务院证券监督管理机构规定的其他专项报告，应当经具有证券、期货相关业务资格的会计师事务所审计。 Article 64 The financial report and risk control indicator report in the annual report of the securities firm and the other special reports required by the securities regulatory agency under the State Council shall be audited by the accounting firm with qualification for securities and futures business.
- 第六十五条 财务报表附注是财务报告中必不可少的组成部分，它包括所有与公司财务状况、经营成果和现金流量有关的，有助于报表使用者更好地了解财务报表的重要信息，并应对比较式报表的两个日期或期间的数据均做出说明。 Article 65 Notes to financial statements are an integral part of financial statements. Such notes shall include all information related to the financial status, business performance and cash flow of the Company and all important information which can help users of such statements better understand information of such statements, and shall make explanations on data of two dates or periods as included in comparative statements.
- 第六十五条 对证券公司报送的年度报告、月度报告，国务院证券监督管理机构应当指定专人进行审核，并制作审核报告。审核人员应当在审核报告上签字。 Article 65 The securities regulatory agency under the State Council shall assign dedicated people to examine and verify the annual report and monthly report submitted by the securities firm and make examination and verification report. People responsible for examining and verifying shall sign in the report.
- 第六十六条 除按照第十三条要求列示重要提示外，还应声明： Article 66 Apart from the important notes required by Article 13, the Company shall also declare that:
- 第六十六条 证券公司应当依法向社会公开披露其基本情况、参股及控股情况、负债及或有负债情况、经营管理状况、财务收支状况、高级管理人员薪酬和其他有关信息。具体办法由国务院证券监督管理机构制定。 Article 66 The securities firm shall disclose to the public according to the law its basic information, share holding and share controlling status, liabilities status, operations, business income and expenditure, compensation of senior managers and other relevant information. Specific measures shall be formulated by the securities regulatory agency under the State Council.
- 第六十七条 公司应披露如下简介： Article 67 The Company shall make disclosure of the following brief introduction:
- 第六十七条 国务院证券监督管理机构可以要求下列单位或者个人，在指定的期限内提供与证券公司经营管理和财务状况有关的资料、信息： Article 67 The securities regulatory agency under the State Council can require the following entities or individuals to provide materials and information concerning operating management and financial status of a securities firm:
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