The respondent delivered 8 batches of goods in all from November 5, 1992 to May 20, 1993, each of which was attached with an invoice. Due to time constraints, the taxes of these invoices had not been audited by certified accountant.

被诉人从1992年11月5日起至1993年5月20日共发货8批，每批都附上一张发票，由于时间 仓促未经过注册会计师审核税金。

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In case the institute of certified public accountants at the provincial level makes a decision of approval of registration, it shall grant to the applicant a Certified Public Accountant Certificate within 10 working days after it makes the decision.

省级注册会计师协会作出准予注册决定的，应当自作出决定之日起10个工作日内向注册申请人颁发注册会计师证书。

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The Accounting firm and the certified public accountants undertaking the audit on the enterprise's final finance account reports shall be responsible for the authenticity and validity of the audit report issued by them.

承办企业年度财务决算审计业务的会计师事务所及注册会计师对其出具的审计报告真实性、合法性负责。

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Within 30 days after the parties made capital contribution, certified accountants registered in China shall be employed to make the report on the verification of capital, based on which the joint venture will issue investment certificates.

合营各方缴付出资额后30天内，应由中国注册的会计师验证，出具验资报告，由合资公司据此发给出资证明书。

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If the proceeds, or any part of the proceeds, of the issue of the shares or debentures are or is to be applied directly or indirectly in the purchase of any business, a report made by accountants (who shall be named in the prospectus) upon-

如须直接或间接运用发行股份或债权证所得的全部或任何部分收益，以购买任何业务，须列载 会计师(其姓名或名称须于招股章程内列明)所编制的关于下述事项的报告一

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

Provided that an accountant's report shall be delivered to the Council not more than 6 months (or such other period as any rules made under section 73(l)(b) may prescribe) after the end of the accounting period specified in that report.

但会计师报告须在其内所指明的会计期终结后不超过6个月(或根据第73(l)(b)条订立的任何规则 所订明的其他期间)交付予理事会。

http://www.legislation.gov.hk/eng/index.htm 10/10/2011

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Chairmen of the boards, vice chairmen of the boards, directors, general managers (presidents), vice general managers (vice presidents), chief accountants of solely State-owned companies with the board of directors;

设董事会的国有独资公司的董事长、副董事长、董事，总经理（总裁）、副总经理（副总裁）、总会计师；

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