应转让的

Can transfer the account receivable too finally, in order to circulate necessary funds, meet the need of production.

最后，也可以将应收账款进行转让，以融通资金，满足生产的需要。

Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

Finding owned company should take out no less than 30% from net income for one-time awarding the consummator and the conversion maker of the research finding, if the achievement is conversed or permitted to converse by others, and the one-time award of identified high-tech conversion projects should be no less than 40%. If the conversion is made by researcher himself or cooperated with others, the finding owned company should take out 15% of the after-tax profit for 3-5 years since the project has been successfully produced for awarding the consummator and the conversion maker of research finding, or pay one-time compensation referring such proportion, and the award of identified high-tech conversion projects should be no less than no less than 20% of after-tax profit. In joint-stock enterprises, in the case of introducing talents in the form of converting scientific and technical results shares, and the enterprises should give 30% of the value of the results as rewards. Shareholders will share the profits based on the shares they hold.

职务科技成果转让或许可他人实施转化的，科技成果拥有单位应当从净收入中提取不低于30％的比例，用于一次性奖励该项成果完成者和转化实施者，经认定的高新技术成果转化项目应当提取不低于40％的比例，用于一次性奖励；自行或与他人合作实施转化的，科技成果拥有单位应在项目成功投产3-5年内，按不低于该成果实施转化后实现的税后利润15％的比例，用于奖励该项科技成果完成者、转化实施者、或参照此比例给予一次性报酬，经认定的高新技术成果转化项目可按不低于税后利润20％的比例用于奖励；在股份制企业中，引进人才以入股方式转化其职务科技成果的，企业应给予其该科技成果作价入股金额30％的股份作为报酬，持股人依据其所持股份分享收益。

If any uncalled capital of the company is included or charged by any mortgage or other security, the directors may, by instrument under the seal, authorize the person in whose favour such mortgage or security is executed, or any other person in trust for him, to make calls on the members in respect of such uncalled capital, and the provisions hereinbefore contained in regard to calls shall, mutatis mutandis, apply to calls made under such authority, and such authority may be made exercisable either conditionally or unconditionally, and either presently or contingently, and either to the exclusion of the directors' powers or otherwise, and shall be assignable if expressed so to be.

如有多余或列入公司资本收取任何抵押或其它安全董事可借下文书印章、授权的人赞成此种抵押或担保签或其他任何人对他的信任，呼吁大家要对这些多余的资金，并规定，对于来电hereinbefore所载应比照适用于在此打出管理局而这种权威可以有条件或无条件要么行使，无论目前还是伊拉克第纳尔，要么排斥和董事职权或者并表示，如果这样，应可转让。

Therefore, the western between developing and developed countries should strengthen the energy saving technology transfer process.

因此，西方和发展中国家之间应加强能源节约技术的转让进程。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

The certificate of patent right transfer, if any, should also be provided.

有专利权转让证明的，应同时提供证明。

Account receivables may not be transferred after pledge , unless the pledger and pledgee agree otherwise upon consultation .

应收账款出质后，不得转让，但经出质人与质权人协商同意的除外。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Where a third party shall be held responsible for the loss or damage covered under this Policy, the Insured shall, whether being indemnified by the Company or not, take all necessary measures to enforce or reserve the right of recovery against such third party, and upon being indemnified by the Company, subrogate to the Company all the right of recovery, transfer all necessary documents to and assist the Company in pursuing recovery from the responsible party.

若本保险单项下负责的损失涉及其他责任方时，不论本公司是否已赔偿被保险人，被保险人应立即采取一切必要的措施行使或保留向该责任方索赔的权利。在本公司支付赔偿后，被保险人应将向该责任方追偿的权利转让给本公司，移交一切必要的单证，并协助本公司向责任方追偿。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。