- 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)
- 公司如果在报告期变更会计师事务所的，应做出如下重要提示： In case the Company changes accounting firm during the report period, it shall give the following important notes:
- 公司确有准备处置固定资产的，应当说明准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等。 In case the Company has intention to dispose fixed assets, it shall give a description on the name, book value and fair value of the fixed assets to be disposed, the estimated disposal expenses and the planned disposal time, etc.
- 如本期计提与会计政策中坏账准备计提方法和比例不一致的情况，需特殊说明； In case the preparation of such reserves at the current period is not identical with that prescribed in accounting policies in terms of methods or proportion, a special explanation thereon must be given.
- 若有非货币性福利，还应披露企业本期为职工提供的各项非货币性福利形式、金额以及其计算依据。 In case there are any non-monetary benefits, it is required to make disclosure of the form of each non-monetary benefit provided by the Company for its employees at current period, the amount involved and the calculation basis.
- 董事会下设各类专门委员会的，应披露委员会的责任、程序、及会议情况。 In case there are special committees under the board of directors, the duties, procedures and meeting issues of such committees shall also be disclosed.
- 若有到期未偿还的借款，应披露未偿还的原因及还款计划，并在期后事项中反映期后偿还情况。 In case there is any loan due and not repaid, it is required to make disclosure of the reasons for such failure and the repayment plan, and describe the after-date repayment in the after-date events.
- 为确保认定管理工作高效、规范，根据《认定办法》第十九条的规定，现将《高新技术企业认定管理工作指引》（以下称《工作指引》）印发给你们，并就有关事项通知如下： In order to ensure the administration work is effective and standard, according to the provisions of Article 19 of the Measures for the Recognition, the Guidelines for the Administration of the Recognition of Hi-tech Enterprises (hereafter referred as Guidelines) is hereby printed and distributed to you, and relevant issues are announced as follows:
- 为配合《上市公司重大资产重组管理办法》（证监会令第53号）的实施，进一步规范上市公司重大资产重组行为，促进上市公司做好决策环节的工作，提高信息披露的准确性和完整性，我会制定了《关于规范上市公司重大资产重组若干问题的规定》，现予公告，请各上市公司、相关机构和个人遵照执行。 In order to facilitate the implementation of the Measures for Administration of Material Assets Reorganization by Listed Companies (Order No.53 of China Securities Regulatory Commission), to further regulate material assets reorganization activities of listed companies, to enable listed companies to better their decision making, and to improve the accuracy and completeness of information disclosure, the Provisions on Several Issues Concerning the Regulation of Material Assets Reorganization by Listed Companies have been formulated and are hereby promulgated. Listed companies, relevant organs and individuals are required to abide by the Provisions.
- 情节严重的，撤销其任职资格、证券从业资格，处以其年收入2倍以上5倍以下的罚款，并可以按照规定对其采取证券市场禁入的措施： in serious cases, their position qualifications and securities working qualifications will be revoked with fine over two times and less than five times of their annual income. They may also be subject to prohibition of entering securities market according to the regulation:
- 上述材料如有变化，经营者须及时向当地发证机构提交变更后的材料。 In the case of any changes of the abovementioned materials, the changed material shall be submitted in time by the operator to the local releasing authority.
- 上述材料如有变化，经营者须及时向当地发证机构提交变更后的材料。 In the case of any changes of the abovementioned materials, the changed material shall be submitted in time by the operator to the local releasing authority.
- 发行股份购买资产事项提交股东大会审议未获批准的，上市公司董事会如再次作出发行股份购买资产的决议，应当以该次董事会决议公告日作为发行股份的定价基准日。 In the event that the purchase of assets through issuing shares submitted to the general meeting of shareholders for discussion is not approved, if the board of directors of the listed company makes another decision to purchase assets through issuing shares, the announcement day of the decision of such board meeting shall be used as the base day for price setting for the issuance of shares.
- 根据党中央、国务院领导同志对促进和改善小企业金融服务工作的重要批示精神，以及下半年经济工作要求，针对当前和今后较长时期内小企业经营所面临的困难，为缓解小企业融资难问题，银行业金融机构要按照科学发展观的要求，改革创新，求真务实，履行责任，有所突破，进一步改进对小企业的金融服务，? 加大对小企业的信贷支持力度。 In the spirits of the important instructions and replies from the leading comrades of CPC Central Committee and State Council on promoting and improving financial services to small-sized enterprises and the requirement of economic work in the second half this year, aiming at solving the operation difficulties of the small-sized enterprises and easing their financing problems, all the banking financial institutions should follow the requirements of scientific outlook on development to carry out reform and innovation, to seek truth and pragmatism, to fulfill their responsibilities and to achieve a breakthrough, further improving financial services to small-sized enterprises and increasing credit support to them.
- 投资所产生的收益由客户享有，损失由客户承担，证券公司可以按照约定收取管理费用。 Income generated from investment should be enjoyed by customers and loss also borne by customers. The securities firm can charge management cost according to agreement.
- 法制办 Information Centre Legislative Affairs Office of the State Council
- 进项税额=买价×扣除率 Input tax = Purchase price x Deduction rate
- 进项税额=运输费用金额×扣除率 Input tax = Transportation Fee × Deduction rate
- 在以证券公司名义开立的客户证券担保账户和客户资金担保账户内，应当为每一客户单独开立授信账户。 Inside the customer securities guarantee account and customer funds guarantee account opened in the name of the securities firm, a separate credit granting account shall be opened for each customer.??
- 招标投标违法行为记录公告暂行办法 Interim Measures for Announcement of Records of Illegal Behaviors in Tendering and Bidding
- 证券公司合规管理试行规定 Interim Provisions on Compliance Management of Securites Companies
- 现公布《证券公司合规管理试行规定》，自 2008年8月1日起施行。 Interim Provisions on Compliance Management of Securites Companies is hereby announced and shall take effect on August 1, 2008.
- 中华人民共和国增值税暂行条例 Interim Regulations of the People’s Republic of China on Value Added Tax
- 中华人民共和国营业税暂行条例 Interim Regulations on Business Tax of the People’s Republic of China
- 中华人民共和国消费税暂行条例 Interim Regulations on Consumption Tax of the People’s Republic of China
- 填表说明：1、本表应用正楷逐项填写清楚，不得涂改，修改，否则无效 INTRODUCTIONS: 1. This form shall be clearly filed out in legible block letter term by term. No alteration is allowed, otherwise it shall be invalid.
最后更新
