第二十

Article 21 Marketable securities include inventory and debentures to be realized within one year from the balance sheet date and shall be accounted for at cost.

第二十一条有价证券包括准备在一年以内变现的股票和债券，应当按照实际支付的款项登记入帐。

Article 26 Long term investments of enterprises with foreign investment represent capital injected into other enterprises for a period of more than one year and include cash on hand, tangible and intangible assets and shares and debentures not expected to be realized within one year from the balance sheet date.

第二十六条外商投资企业的长期投资，是指向其他单位投出的期限在一年以上的资金，包括直接向其他单位投出的现金、实物和无形资产，以及购入的不准备在一年以内变现的股票和债券。

Article 24 The bid evaluation commission shall, according to the bid invitation documents, examine and list all the bidding deviances of the bidding documents one by one.

第二十四条评标委员会应当根据招标文件，审查并逐项列出投标文件的全部投标偏差。

Article 26 Minor deviances mean that the bidding documents make substantial response to the requirements of bid invitation documents, but have omitted a few aspects or have provided incomplete technological information and data, etc, and that the corrections to these aspects omitted or incomplete information will not cause unfair results to other bidders.

第二十六条细微偏差是指投标文件在实质上响应招标文件要求，但在个别地方存在漏项或者提供了不完整的技术信息和数据等情况，并且补正这些遗漏或者不完整不会对其他投标人造成不公平的结果。

Article 27 Account-opening Bank shall close the external debt special account after money borrowed is used up.

第二十七条开户银行应当在债务人借款使用完毕后，注销其贷款专户

They may be issued to farmers and farm production and management organizations.

第二十七条中央财政、省级财政应当分别安排专项资金，对农民和农业生产经营组织购买国家支持推广的先进适用的农业机械给予补贴。

Article 21 Any unit or individual shall not damage or arbitrarily use, dismantle and stop using fire control facilities and devices, and shall not bury and occupy hydrant, occupy fire prevention space and block fire control passageway.

第二十一条任何单位、个人不得损坏或者擅自挪用、拆除、停用消防设施、器材，不得埋压、圈占消火栓，不得占用消防间距，不得堵塞消防通道。

Article 21 Any unit or individual shall not damage or arbitrarily use, dismantle and stop using fire control facilities and devices, and shall not bury and occupy hydrant, occupy fire prevention space and block fire control passageway.

第二十一条任何单位、个人不得损坏或者擅自挪用、拆除、停用消防设施、器材，不得埋压、圈占消火栓，不得占用防火间距，不得堵塞消防通道。

Article 26 No persons other than navigation pilot and those approved by the health and quarantine organ shall be allowed to get on board the vessel with quarantine flag or light signal; no unloading of luggage, cargo, postal parcels shall be allowed; no other vessel shall be allowed to get close; no crew member shall be allowed to leave the vessel without the approval by the health and quarantine organ, unless the vessel is in distress.

第二十六条悬挂检疫信号的船舶，除引航员和经卫生检疫机关许可的人员外，其他人员不准上船，不准装卸行李、货物、邮包等物品，其他船舶不准*近；船上的人员，除因船舶遇险外，未经卫生检疫机关许可，不准离船；引航员不得将船引离检疫锚地。

It was Saturday evening, 3 October, 1226, Francis being then in the forty-fifth year of his age, and the twentieth from his perfect conversion to Christ.

这是周六晚上， 1226年10月3日，弗朗西斯被，然后在40 -第五个年头，他的年龄，和第二十从他的完美转换基督的。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。