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Article 163 The person specified in paragraph four of Article 158 and in Article 159 has the right to contest the claims for damages, a right the operator can invoke by provisions of this chapter.

第一百六十三条本法第一百五十八条第四款和第一百五十九条规定的人,享有依照本章规定经营人所能援用的抗辩权。

The structure of this article is as follows: Firstly, the background of this article is stated in exordia and the question was raised; chapter one stated cash flow management theory and transnational corporations' cash flow management characters; chapter two introduced general cash flow management technical and method; chapter three analysis cash flow management situation of Chinese transnational corporations; chapter four take VW as an example to expatiate company situation and the impact to cash flow management by the organization of the company, the goal of cash flow management and financing strategy, then introduce the cash flow forecast module, at last analysis the experience and disadvantage of VW's cash flow management; Chapter five give some suggestions to Chinese local transnational corporations for cash flow management including: using proper cash flow management technical and establish scientific process, ect.; the last part is the conclusion This article took VW's cash flow management as an example to descried transnational corporation cash flow management theory and practical issues, but some techniques can only be used in some country where can exchange currency freely; it can not be practical in some foreign exchange administration countries including China, such kind of cash flow module still under discussion based on theory.

本文结构如下:首先在绪言部分简述了选题背景,提出了问题;之后,第一章陈述了现金流管理理论和跨国公司现金流管理的特点;第二章评述了国际常见的现金流管理技术和方法;第三章分析了中国跨国公司的现金流管理现状;第四章详细阐述了VW公司现金流管理的实例,包括公司的发展及组织架构设置对现金流管理的影响,公司现金流管理的目标、筹资策略等,重点介绍了VW公司的现金流预测模型,最后分析了VW公司现金流管理的经验和不足;第五章详细阐述了对中国跨国公司现金流管理的建议,包括应用适合的现金流管理技术及建立科学的现金流管理流程等;最后在结论部分对该文做了总结。

Article 59 Anyone who, in violation of the provisions of Article 18 or Article 19 of this Law, collects fees from, or imposes fines upon, or apportions costs among, or compulsorily raises funds from peasants or agricultural production and operation organizations shall be checked up and made public by the organs at higher levels

第五十九条违反本法第十八条、第十九条的规定,向农民或者农业生产经营组织收费、罚款、摊派或者强制集资的,上级机关应当予以制止,并予公告

While article 14 is not included in the list of non-derogable rights of article 4, paragraph 2 of the Covenant, States derogating from normal procedures required under article 14 in circumstances of a public emergency should ensure that such derogations do not exceed those strictly required by the exigencies of the actual situation.

尽 管第十四条并未包含在第四条第二款列举的不可克减的条款中,但是当事国在公共紧急状态的情况下,对十四条中的常规程序进行克减时必须保证这种克减不能够超越现实情况所急需的必要。

The article uses multiple regression statistics to analyze the past settlement academic achievement, proposes a calculation method that prorates the high school entrance examination results and the results of class sorting examination organized by the school so as to provide the basis for future calculation of the settlement academic achievement, bring it closer to the real student academic level; makes full use of the historical result data of the tests that students participated, traces and analyzes the experience of our students' growth, gives full play to the advantage of small class management mode in the large classes of our school, guides students to actively summarize their own academic achievement so as to search appropriate learning methods suitable for themselves and help them develop good learning psychology quality; In addition this article uses RANK function to analyze the balance of students' terminative academic achievement, uses Radar Chart, combined with the graphic illustration of the median and hundreds' digit to analyze students' terminative academic achievement, on the one hand to guide students to focus on their overall academic development, on the other hand, to provide students with the basis for choosing arts or science subjects during entering senior two of the high school from senior one; the article provides an easy-to-operate EXCEL template to facilitate teachers to gather the information about the diagnostic academic achievement in usual schoolwork and unit tests, so that forms a timely and precise feedback link, thereby facilitating teachers to master timely the learning conditions of the students, and adjust teaching objectives and teaching strategies based on the practical situation of the students, so as to better complete the teaching tasks.

利用多元回归统计分析以往的安置性学业成绩,提出以中考成绩与学校组织分班考试按比例折算的计算方法,为今后的安置性学业成绩计算提供依据,使其更接近学生真实的学业水平;充分利用学生在校参加各次测试的历史成绩数据,跟踪分析学生的学业成长历程,充分发挥我校大班小班化管理模式优势,指导学生对自我学业成就进行积极归因,寻找适合自己的学习方法,从而帮助学生形成良好的学习心理品质;利用RANK函数分析学生终结性学业成绩的均衡性,利用雷达图,结合中位数和百位数图示化分析学生终结性学业成绩,一方面引导学生关注自身全面的学业发展,另一方面,为学生在高一升高二文理分科时提供选择依据;提供操作简单的EXCEL模板,方便教师收集平时作业或单元测验中的诊断性学业成绩信息,使教学反馈环节及时精细,有利于任课教师及时了解学生的学习状况,根据学生实际情况调整教学目标和教学策略,从而更好地完成教学任务。

Unit in violation of article twenty-fourth payment of the financial, accounting, statistics, laws and administrative regulations and relevant state regulations, forged or altered, intentionally destroy the books, materials, or no books, with the result that social insurance fee base can not be determined, with the exception of in accordance with the relevant laws and administrative regulations provide for administrative penalties, disciplinary, criminal penalties, in accordance with the provisions of Article IX of this Ordinance collection; delay the payment by the Department of Labor and Social Security Administration or the tax authorities in accordance with Article XII provisions decide additional fines, and the director is directly responsible for personnel and other personnel directly responsible for more than 5,000 Office 20,000 fine.

第二十四条缴费单位违反有关财务、会计、统计的法律、行政法规和国家有关规定,伪造、变造、故意毁灭有关帐册、材料,或者不设帐册,致使社会保险费缴费基数无法确定的,除依照有关法律、行政法规的规定给予行政处罚、纪律处分、刑事处罚外,依照本条例第九条的规定征缴;迟延缴纳的,由劳动保障行政部门或者税务机关依照第十二条的规定决定加收滞纳金,并对直接负责的主管人员和其他直接责任人员处5000元以上20000元以下的罚款。

In addition to applying the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12, the interest, royalties and other disbursements paid by an enterprise of a contracting state to a resident of the other contracting state shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned state.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外,缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项,在确定该企业应纳税利润时,应与在同样情况下支付给该缔约国一方居民同样予以扣除。

Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外,缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项,在确定该企业应纳税利润时,应与在同样情况下支付给该缔约国一方居民同样予以扣除。

In addition to applying the provisions of Paragraphs 1of Article 9, Paragraph 7 of Article 11, or Paragraph 6 of Article 12, the interest, royalties and other disbursements paid by an enterprise of a party to a resident of the other party shall, for the purpose of determining the taxable profits of such enterprise, be deducted under the same conditions as if they had been paid to a resident of the first-mentioned party.

二、除适用第九条第一款、第十一条第七款或第十二条第六款的规定外,一方企业支付给另一方居民的利息、特许权使用费和其它款项,在确定该企业应纳税利润时,应与在同样情况下支付给该一方居民同样予以扣除。

In addition to applying the provisions of Paragraphs 1of Article 9, Paragraph 7 of Article 11, or Paragraph 6 of Article 12, the interest, royalties and other disbursements paid by an enterprise of a contracting state to a resident of the other contracting state shall, for the purpose of determining the taxable profits of such enterprise, be deducted under the same conditions as if they had been paid to a resident of the first-mentioned state.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外,缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项,在确定该企业应纳税利润时,应与在同样情况下支付给缔约国另一方居民同样予以扣除。

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