第三十

Article 38 A mortgagor and a mortgagee shall conclude a mortgage contract in writing.

第三十八条抵押人和抵押权人应当以书面形式订立抵押合同。

Article 35 The amount of a claim secured by a mortgagor shall not exceed the value of his mortgaged property.

第三十五条抵押人所担保的债权不得超出其抵押物的价值。

Article 35 The creditor's rights that the mortgagor mortgaged shall not exceed the value of the properties mortgaged.

第三十五条抵押人所担保的债权不得超出其抵押物的价值。

Article 34 The State encourages the production and consumption of motor-driven vehicles and vessels which use clean energy .

第三十四条国家鼓励生产和消费使用清洁能源的机动车船。

Article 34 Supervisors shall attend the meeting of the board of directors as nonvoting delegates.

第三十四条监事应当列席董事会会议。

Article 32 A tax authority may, in accordance with relevant State regulations, commission related units to collect small, decentralized, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector.

第三十二条税务机关根据国家有关规定可以委托有关单位代征少数零星分散的税收，并发给委托代征证书。

Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.

企业所得税法第三十二条规定，企业的固定资产由於技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。

Chapter 3 Enjoyment of Pu'er Tea 第三章普洱茶的品鉴 The varieties of Pu'er Tea are divided into bulk tea and pressed tea. Bulk tea is divided into top grade, the 1st -10th grade and off-grade. The pressed tea is usually in the form of cake, brick, prism, pillar, melon, human head, etc. No matter what kind of tea, as long as it is up to the four specifications above mentioned.

Generally there are following methods：普洱茶从品种上分为散茶和紧压茶，散茶分特级和一到十级及级外茶，紧压茶有饼、砖、砣、柱、金瓜、人头等形状，不管是什么类型的茶，只要它符合上文所述四条标准，它就是真正的普洱茶。

Article 104 The term "payor" as used in Article 37 of the EIT Law is an entity or individual that directly bears the obligation to make relevant payments to a non-resident enterprise under the provisions of law or stipulations of a contract.

第一百零四条企业所得税法第三十七条所称支付人，是指依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人。

The term "due payable items" as used in Article 37 of the EIT Law refers to the payable items which the payor shall incorporate into relevant costs and expenses under the accrual principles of accounting.

企业所得税法第三十七条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。