- 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)
- 第八条 担任公司年度财务报表审计的会计师事务所应对公司内部控制进行测试和评价，出具内部控制评价报告。 Article 8 The accounting firm that undertakes the auditing work of the annual financial statement of the Company shall test and evaluate the internal control of the Company and produce an internal control evaluation report.
- 第八条? 违法行为记录公告的基本内容为：被处理招标投标当事人名称（或姓名）、违法行为、处理依据、处理决定、处理时间和处理机关等。 Article 8 The basic contents of the announcement of records on illegal behaviors include: the titles (or names) of agents concerned in the tendering and bidding that are punished, illegal behaviors, bases for punishment, punishment decisions, handling agencies and etc.
- 第八条 中华人民共和国境内禁止外币流通，并不得以外币计价结算，但国家另有规定的除外。 Article 8 The circulation of foreign currency is prohibited and foreign currency shall not be quoted for settlement in the territory of the People’s Republic of China, except as otherwise provided by the state.
- 第八条 公司应当按照《企业会计准则第28号－会计政策、会计估计变更和差错更正》及其应用指南的规定，披露会计政策和积极估计变更以及差错更正的有关情况。 Article 8 The Company shall make disclosure of the changes in accounting policies and estimates and corrections of errors according to the provisions of the Accounting Standards for Enterprises No.28 - Changes in Accounting Policies and Estimates and Corrections of Errors and the guidelines for the application of the Standards.
- 第八条 下列项目免征营业税： Article 8 The following items shall be exempt from business tax:
- 第八条 发证机构对出口许可证的申请应审核如下内容： Article 8 When examining an application for an export license, the releasing authority shall inspect the contents as follows:
- 第八条 发证机构对出口许可证的申请应审核如下内容： Article 8 When examining an application for an export license, the releasing authority shall inspect the contents as follows:
- 第八条 外商投资广告企业申请设立分支机构，按下列程序办理： Article 8 Where a foreign-invested advertising enterprise files an application for establishing a branch, it shall go through procedures as follows:
- 第八条 区内企业开立、变更、关闭资本项目外汇账户，持《登记证》，按照境内区外资本项目外汇账户管理规定办理，并按照相应外汇账户管理规定办理外汇收支。 Article 8 Where the enterprises in the area open, alter, close foreign exchange accounts under capital account, the enterprises herein shall handle the foreign exchange collection and payment by presenting the Registration Certificate and in accordance with the regulations on foreign exchange accounts under current account outside the area in the boundary of the People's Republic of China and the corresponded regulations on foreign exchange accounts under current account.
- 第八条? 人民法院受理公司清算案件，应当及时指定有关人员组成清算组。 Article 8 Where the people’s court accepts a company liquidation case, it shall designate relevant persons to set up a liquidation group.
- 第八十条 股东变化情况。如果报告期公司的股东发生了变化，应披露新旧股东名称、变化日期、变化原因等。 Article 80 In case there are any changes in shareholders during the reporting period, the Company shall make disclosure of the name of new and old shareholders, the date when such changes occur and reasons for such changes, etc.
- 第八十条 证券公司诱使客户进行不必要的证券交易，或者从事证券资产管理业务时，使用客户资产进行不必要的证券交易的，依照《证券法》第二百一十条的规定处罚。 Article 80 Where a securities firm entices its clients to conduct unnecessary security trading or uses assets of its clients to take unnecessary security trading in its dealing with portfolio management business, it shall be punished according to the provisions prescribed in Article 210 of the Securities Law of the People’s Republic of China.
- 第八十一条 公司应披露如下股东情况： Article 81 The Company shall make disclosure of the following information about shareholders:
- 第八十一条 证券公司有下列情形之一的，依照《证券法》第二百一十九条的规定处罚： Article 81 Where a securities firm is in any of the following circumstances, it shall be punished according to the provisions prescribed in Article 219 of the Securities Law of the People’s Republic of China:
- 第八十二条 公司应概要分析其各项业务（如基金募集、基金销售、基金管理、受托资产管理等）的开展情况。 Article 82 The Company shall briefly analyze the operation of various kinds of business (like fund raising, fund sales, fund management and entrusted assets management, etc.).
- 第八十二条 证券公司在证券自营账户与证券资产管理账户之间或者不同的证券资产管理账户之间进行交易，且无充分证据证明已依法实现有效隔离的，依照《证券法》第二百二十条的规定处罚。 Article 82 Where a securities firm conducts trading between its security self-operation accounts and portfolio management accounts, or between different portfolio management accounts, and has no sufficient evidences to prove effective separation of these accounts is realized according to laws, it shall be punished according to the provisions prescribed in Article 220 of the Securities Law of the People’s Republic of China.
- 第八十三条 公司应概要披露报告期各主要业务活动发生的重大变化及对本期业绩的影响，如开展的新业务，分公司新设和处置情况，重大的资产处置、置换、剥离等情况。 Article 83 The Company shall make brief disclosure of the important changes of its major business operation activities happened in the reporting period and the impacts of such changes on its business performance of the current period, like new business, establishment and disposal of new branch companies, and great disposal, replacement and peeling-off of assets.
- 第八十三条 证券公司违反本条例的规定，有下列情形之一的，责令改正，给予警告，没收违法所得，并处以违法所得1倍以上5倍以下的罚款；没有违法所得或者违法所得不足10万元的，处以10万元以上30万元以下的罚款；情节严重的，暂停或者撤销其相关证券业务许可。 Article 83 Where a securities firm is in any of the following circumstances in violation of the provisions hereof, it shall be ordered to correct and given a warning. The illegal proceeds shall be confiscated and a fine of 1-5 times of the illegal proceeds shall be imposed. Where there are no illegal proceeds or the illegal proceeds are less than RMB100,000, a fine of RMB100,000 up to RMB300,000 shall be imposed. Under any serious circumstances, the relevant business license thereof shall be revoked.
- 第八十四条 公司应对其资产质量、流动性情况、以及负债状况进行分析，并做概要披露。 Article 84 The Company shall analyze the quality and liquidity of its assets as well as its liability situation, and make a general disclosure thereof.
- 第八十四条 证券公司违反本条例的规定，有下列情形之一的，责令改正，给予警告，没收违法所得，并处以违法所得1倍以上5倍以下的罚款；没有违法所得或者违法所得不足3万元的，处以3万元以上30万元以下的罚款。 Article 84 Where a securities firm is in any of the following circumstances in violation of provisions hereof, it shall be ordered to correct and given a warning. The illegal proceeds shall be confiscated and a fine of 1-5 times of the illegal proceeds shall be imposed. Where there are no illegal proceeds or the illegal proceeds are less than RMB30,000, a fine of RMB30,000 up to RMB300,000 shall be imposed.
- 第八十五条 公司应对其与财务报表相关内部控制的有效性作出简要评价，并概要介绍报告期注册会计师对内部控制的评价意见。 Article 85 The Company shall make brief comments on the effectiveness of the internal control concerned in financial statements, and give a brief introduction to the comments and opinions of certified public accountants on its internal control situation during the reporting period.
- 第八十五条 证券公司未按照规定为客户开立账户的，责令改正；情节严重的，处以20万元以上50万元以下的罚款，并对直接负责的董事、高级管理人员和其他直接责任人员，处以1万元以上5万元以下的罚款。 Article 85 Where a securities firm does not open an account for its client according to provisions, it shall be ordered to correct; under any serious circumstances, a fine of RMB200,000 up to RMB500,000 shall be imposed. The directors and senior managers directly responsible and any other person directly responsible shall be imposed a fine of RMB10,000 up to RMB50,000.
- 第八十六条 公司财务报表被会计师事务所出具有解释性说明、保留意见、无法表示意见或否定意见的审计报告的，应披露审计意见内容概要和本公司董事会对相关事项所作的概要说明。 Article 86 In case the accounting firm issues an auditing report with explanatory statement, reserved opinions, inexpressible opinions or negative opinions on the financial statements of the Company, the Company shall make disclosure of the summary of the contents of auditing opinions and a summary explanation made by the board of directors of the Company on the related issues.
- 第八十六条 违反本条例的规定，有下列情形之一的，责令改正，给予警告，没收违法所得，并处以违法所得1倍以上5倍以下的罚款；没有违法所得或者违法所得不足10万元的，处以10万元以上60万元以下的罚款；情节严重的，撤销相关业务许可。对直接负责的主管人员和其他直接责任人员给予警告，撤销任职资格或者证券从业资格，并处以3万元以上30万元以下的罚款： Article 86 Where a securities firm is in any of the following circumstances in violation of provisions hereof, it shall be ordered to correct and given a warning. The illegal proceeds shall be confiscated and a fine of 1-5 times of the illegal proceeds shall be imposed. Where there are no illegal proceeds or the illegal proceeds are less than RMB100,000, a fine of RMB100,000 up to RMB600,000 shall be imposed. Under any serious circumstances, the relevant business license thereof shall be revoked. The person-in-charge and any other person directly responsible shall be given a warning and imposed a fine of RMB30,000 up to RMB300,000 and the relevant post-holding qualification or securities practice qualification thereof shall be revoked.
- 第八十七条 应概要说明如下重要事项： Article 87 It is required to generally outline the following important issues:
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