if, after the presentation of a bankruptcy petition by or against him or at any meeting of his creditors within 12 months next before such presentation, he attempts to account for any part of his property by fictitious losses or expenses;

如在他提出或有人针对他提出破产呈请后，或在紧接提出呈请前12个月内举行的其债权人任何会议上，他企图以虚构的损失或开支就其财产中任何部分作出交代；

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

In order to regulate the methods for the calculation of the earnings per share and the presentation thereof, these Standards are formulated according to the Basic Standards of Accounting Standards for Enterprises.

为了规范每股收益的计算方法及其列报，根据《企业会计准则-基本准则》，制定本准则。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Presentation for payment made to the payer by an authorized bank or clearing system for instruments shall be deemed as presentation by the bearer.

通过委托收款银行或者通过票据交换系统向付款人提示付款的，视同持票人提示付款。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

I would suggest, for example, that a presentation to a doctor is more likely to come from a hospital than from a hunt, and that when the initials 'C.C.' are placed before that hospital the words 'Charing Cross' very naturally suggest themselves.”

譬如说，我倒愿意提出，送给这位医生的这件礼物，与其说是来自猎人会，倒不如说是来自一家医院；由于两个字头‘Ｃ．Ｃ．’是放在‘医院’一词（在英文中，医院一词的字头也是Ｈ）之前的。因此，很自然的使人想起了ＣｈａｒｉｎｇＣｒｏｓｓ这两个字来。”

Conan Doyle, Arthur / The Hound of the Baskervilles柯南 道尔 / 巴斯克维尔猎犬

巴斯克维尔猎犬

柯南 道尔

The Hound of the Baskervilles

Conan Doyle, Arthur

© 1901, 1902 by A. Conan Doyle

Accounting Standards for Enterprises - Presentation of Financial Instruments

企业会计准则第37号-金融工具列报

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Presentation for acceptance refers to the act of the holder to present the draft and demand for the pledge of the payer to pay.

“示承兑是指持票人向付款人出示汇票，并要求付款人承诺付款的行为。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011