The current president comes out of the IRGC (specifically, the Ramazan Unit of the Quds Force), and has used that organization and the Basij to help consolidate his power by moving against more liberal political opponents.

现任总统出身于伊斯兰革命卫队（确切地说，是圣城旅的拉马赞分队），并且依靠该组织和巴斯基民兵 的帮助通过打击自由派政治对手来巩固他的权力。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.02.2009

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.02.2009

To consolidate and amend the law relating to the maintenance of public order, the control of organizations, meetings, processions, places, vessels and aircraft, unlawful assemblies and riots and matters incidental thereto or connected therewith.

本条例旨在对与维持公共秩序，管制组织、集会、游行、地方、船只、航空器、非法集结及暴动等 事宜有关的法律，以及对与此有关的附带或相关事宜的法律，作出综合及修订。

http://www.legislation.gov.hk/eng/index.htm 24.11.2011

http://www.legislation.gov.hk/eng/index.htm 24.11.2011

To amend and consolidate the law relating to jurors.

本条例旨在修订及综合与陪审员有关的法例。

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

To consolidate and amend the law relating to dangerous goods.

本条例旨在综合和修订与危险品有关的法例。

http://www.legislation.gov.hk/eng/index.htm 04.10.2011

http://www.legislation.gov.hk/eng/index.htm 04.10.2011

Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.

外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

a consolidated profit and loss account dealing with the profit or loss of the company and those subsidiaries.

一份综合损益表，处理公司及该等附属公司的利润或亏损。

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

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

where it has not been so consolidated, in a separate note or following the value of that class of assets or liabilities.

如该项价值并未如此综合，亦须在独立的附注中披露或在紧接着该类别资产或负债的价值之处披露。

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

If a taxpayer sells goods or taxable labor services in different tax rates and concurrently provides non-taxable labor services which are subject to consolidated value-added tax, the higher tax rate shall apply to non-taxable labor services.

纳税人销售不同税率货物或应税劳务，并兼营应属一并征收增值税的非应税劳务的， 其非应税劳务应从高适用税率。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

The head office may, upon the approval of the State Administration of Taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.

经国家税务总局或其授权的税 务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

The "supervision bureau of consolidated financial statements " refers to the agency of CBRC at the place where the leading reporting bank of a foreign-funded bank is located.

并表监管局是指外资银行主报告行所在地银监会派出机构；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 26.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 26.04.2011

Foreign enterprises which establish two or more business organizations in China may use one of the selected business organizations in respect of the consolidated filing and payment of income tax.

外国企业在中国境内设立两个或者两个以上营业机构的，可以由其选定其中的一个营业机构合并申报缴纳所得税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

where it has been so consolidated, either in a separate note or following the consolidated sum; or

如该项价值已如此综合，亦须在独立附注中披露或在紧接经综合数额之处披露；或

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

If the transfer formalities of property right haven't been gone through by the account-settling day, the former enterprise shall formulate consolidated final finance account statements.

结账日尚未办理产权划转手续的，由原企业合并编制；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 30.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 30.04.2011

in the case of the profit and loss account (if it is not framed as a consolidated profit and loss account), of the company's profit or loss for its financial year;

损益表(如并非以综合损益表形式拟定)是否真实而公平地反映公司在有关财政年度的利润或亏损；

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

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

Subject as aforesaid, the consolidated accounts shall, in giving the said information, comply so far as practicable with the requirements of this Schedule as if they were the accounts of an insurer.

除上文另有规定外，综合账目在提供上述数据时，须在切实可行范围内尽量遵从本附表的规定，犹如该等综合账目是保险人的账目一样。

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011