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II.If, when the securities exchange decides to suspend, resume or terminate the listing, an auditing report is made by a certified accountant with explanatory notes such as unpreserved opinions, preserved opinions, negative opinions or refusal to express opinions for the accounting report (hereinafter uniformly referred to as "auditing report of unstandard and unpreserved opinions") in the regular report on which the above said decision is based, the securities exchange may organize an experts' committee to make an independent professional judgment on the major accounting treatment issues which are involved in and will affect the authenticity of profitability of the auditing report of non-standard and unpreserved opinions, and the securities exchange may make corresponding decisions on the basis of the opinions of the experts' committee.

二、证券交易所在作出暂停上市、恢复上市或终止上市决定时,如果所依据的定期报告中的财务会计报告被注册会计师出具带解释性说明段的无保留意见、保留意见、否定意见或拒绝表示意见的审计报告(以下统称&非标准无保留意见审计报告&)的,证券交易所可以组织专家委员会,对非标准无保留意见审计报告中所涉及的、影响盈利真实性的重大会计处理问题,作出独立的专业判断,证券交易所可以依据专家委员会的意见作出相应决定。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是,会计师每年就是有办法为就这些管理阶层给的数字背书,并出具无保留的意见表示这些数字允当表达该公司,也就是他们的客户的财务状况,而事实上他们自己深知过去惨痛的经验告诉他们,这些经过验证的数字与最后可能结算出来的可能会有天壤之别,但却还是仍然使用这种坚定的语言,而从另一方面来说,就算是历史殷鉴在前,投资人却还是相当仰赖会计师的意见,对于会计门外汉来说,他根本就不懂得「该财务报表允当表达」,所代表的真正含意是什么。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是,会计师每年就是有办法为就这些管理阶层给的数字背书,并出具无保留的意见表示这些数字允当表达该公司,也就是他们的客户的财务状况,而事实上他们自己深知过去惨痛的经验告诉他们,这些经过验证的数字与最后可能结算出来的可能会有天壤之别,但却还是仍然使用这种坚定的语言,而从另一方面来说,就算是历史殷鉴在前,投资人却还是相当仰赖会计师的意见,对于会计门外汉来说,他根本就不懂得&该财务报表允当表达&,所代表的真正含意是什幺。

Sample matrix are discharged by the pre-column. The mobile phases applied consisted of 0.1% HOAc (pH3.0) acetonitrile-water on extraction column with UV detection at 225nm. Then, coupled-column liquid chromatographic methods for the direct analysis of atrazine and simazine in urine was established. As a result, the system showed good chromatographic property in the on-line analysis of atrazine and simazine in urine.

使用该系统对尿中的莠去净和西玛津残留进行了分离分析,以含有0.1%乙酸的酸性水缓冲液对加标尿液中莠去净类化合物保留在预柱上,干扰分析的大分子被排阻而无保留通过,其它干扰分子保留小而通过,再切换六通阀,以乙腈和0.1%乙酸水溶液进行梯度洗脱,进而在下一级ODS分析柱上进行分离(紫外检测225nm),两种除草剂的分离分析取得了良好的定性定量结果

We readily perceive how He is a father; but will He be as a mother also? Does not this invite us to holy familiarity, to unreserved confidence, to sacred rest? When God Himself becomes "the Comforter," no anguish can long abide. Let us tell out our trouble, even though sobs and sighs should become our readiest utterance. He will not despise us for our tears; our mother did not.

一般而言,我们能很快认同祂做父亲的角色,但祂也愿做母亲吗﹖若是,我们不就能进入祂的神圣安息与无保留的信心中吗﹖上帝若成为我们的安慰者,我们的痛苦就不会长久留在心中,让我们向神倾心吐意,即使唉声叹气,哽噎呜咽也是我的祷告,上帝必不轻看。

If the bill of lading contains particulars concerning the general mature, leading marks, number of packages or pieces, weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonable grounds to suspect do not accurately represent the goods actually taken over or, where a shipped bill of lading issued, loaded, or if he had no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reservation specifying these inaccuracies, grounds of suspicion of the absence of reasonable means of checking.

如果承运人或代其签发提单的其它人确知或者有合理的根据怀疑提单所载有关货物的品类、主要标志、包数或件数、重量或数量等项目没有准确地表示实际接管的货物,或在签发&已装船&提单的情况下,没有准确地表示实际装船的货物,或者他无适当的方法来核对这些项目,则承运人或该其他人必须在提单上做出保留,说明不符之处,怀疑根据,或无适当的核对方法。

If the bill of lading contains particulars concerning the general mature, leading marks, number of packages or pieces, weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonal grounds to suspect do not accurately represent the goods actually taken oer or, where a shipped bill of lading issued, loaded, or if he had no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reseration specifying these inaccuracies, grounds of suspicion of the absence of reasonable means of checking.

如果承运人或代其签发提单的其它人确知或者有合理的根据怀疑提单所载有关货物的品类、主要标志、包数或件数、重量或数量等项目没有准确地表示实际接管的货物,或在签发&已装船&提单的情况下,没有准确地表示实际装船的货物,或者他无适当的方法来核对这些项目,则承运人或该其他人必须在提单上做出保留,说明不符之处,怀疑根据,或无适当的核对方法。

If the bill of lading contains particulars concerning the general nature, leading marks, number of packages or pieces, weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonable grounds to suspect do not accurately represent the goods actually taken over or, where a "shipped" bill of lading is, issued, loaded, or if he had no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reservation specifying these inaccuracies, grounds of suspicion or the absence of reasonable means of checking.

参考译文:如果承运人或代其签发提单的其他人确知或者有合理的根据怀疑提单所载有关货物的品类、主要标志、包数或件数、重量或数等项目没有标准地表示实际接管的货物,或在签发&已装船&提单的情况下,没有准确地表示实际装船的货物,或者他无适当的方法来核对这些项目,则承运人或其他人必须在提单上做出保留,说明不符之处、怀疑根据或无适当的核对方法。

If the bill of lading contains particulars concerning the general nature, leading marks, number of packages or pieces, weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonal grounds to suspect do not accurately represent the goods actually taken over or, where a shipped bill of lading issued, loaded, or if he had no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reservation specifying these inaccuracies, grounds of suspicion of the absence of reasonable means of checking.

如果承运人或代其签发提单的其他人确知或有合理的根据怀疑提单所载有关货物的品类、主要标志、包数或件数、重量或数量等项目没有准确地表示实际接管的货物,或在签发&已装船&提单的情况下,没有准确地表示已实际装船的货物,或者他无适当的方法来核对这些项目,则承运人或该其他人必须在提单上作出保留,注明不符之处、怀疑根据、或无适当的核对方法。

If the bill of lading contains particulars concerning the general nature, leading marks, number of packages or pieces, weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonable grounds to suspect do not accurately represent the goods actually taken over or, where a shipped bill of lading issues, loaded, or if he had no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reservation specifying these inaccuracies, grounds of suspicion of the absence of reasonable means of checking.

&如果承运人或代其签发提单的其它人确知或者有合理的根据怀疑提单所载有关货物的品类、主要标志、包数或件数、重量或数量等项目没有准确地表示实际接管的货物,或在签发&已装船提单的情况下,没有准确地表示实际装船的货物,或者他无适当的方法来核对这些项目,则承运人或该其它人必须在提单上做出保留,说明不符之处,怀疑根据,或无适当的核对方法。这是一句取自《联合国一九七八年海上货物运输公约》中有关提单的条款,这种长句在法律英语中随处可见。

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