中国商业贸易法律法规中英数据库(二)-C-25-SCIdict专业学术词典-北京语际翻译公司

中国商业贸易法律法规中英数据库(二)

债权人应当在收到通知后一个月内，未收到通知的债权人应当自公告之日起三个月内，向人民法院申报债权，说明债权的数额和有无财产担保，并且提交有关证明材料。逾期未申报债权的，视为自动放弃债权。 Creditors who have been notified shall, within one month after receiving the notice, and creditors who have not been notified shall, within three months after the date of the public announcement, report their claims to the people's court and explain the amount of the claims, as well as whether or not they are secured with property, and also deliver relevant materials of proof. Creditors who do not report their claims during these periods shall be deemed to have automatically abandoned their claims.

客户的交易结算资金必须全额存入指定的商业银行，单独立户管理。严禁挪用客户交易结算资金。 Customers' funds for transaction settlement must be placed in full in a designated commercial bank on a separate account. Use of customers' transaction settlement funds for other purposes is strictly prohibited.

经海关审查符合规定的，予以减征或者免征关税。 Customs duty exemption or reduction will be granted by the customs upon finding conformity with the competent provisions.

(二)商业：（二）Commerce：

4．产品销售成本＝本期产品成本十期初产品盘存—期末产品盘存４． cost of products sold = (cost of products manufactured for the period) + (inventory of finished products at the beginning of the period) - (inventory of finished products at the end of the period);

4．销货成本＝期初商品盘存十[本期进货—(进货退出十进货折让)十进货费用]—期未商品盘存４．cost of sales = (inventory of merchandise at the beginning of the period) + { (purchase of merchandise during the period) - 【 (purchase returns) + (purchase discounts and allowances) 】 + (purchasing expenses) } - (inventory of merchandise at the end of the period).

5．本期产品成本＝本期生产成本十期初半成品、在产品盘存—期末半成品、在产品盘存５．cost of products manufactured for the period = (manufacturing costs for the period) + (inventory of semi-finished products and products in process at the beginning of the period) - (inventory of semi-finished products and products in process at the end of the period);

六、交通运输、仓储及邮电通信业 Ⅵ. Communication and Transportation, Storage, Post and Telecommunication Services