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Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.
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第十六条会计核算应当以权责发生制为基础。 |
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Article 16 The administrative department for energy conservation of the people's governments at or above the provincial level shall, together with the relevant departments of the corresponding governments, set quotas for energy consumption per unit produc
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第十六条省级以上人民政府管理节能工作的部门，应当会同同级有关部门，对生产过程中耗能较高的产品制定单位产品能耗限额。 |
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Article 16 The conditions of labor laid down in a collective agreement shall as a matter of course constitute part of a labor contract concluded between an employer and a worker who are subject to the collective agreement.
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第16条(团体协约之优越性)团体协约所定劳动条件当然为该团体协约所属雇主及工人间所订劳动契约之内容。 |
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Article 16 The control and inspection authorities above the county level may exercise control over and carry out inspection of acts of unfair competition.
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第十六条县级以上监督检查部门对不正当竞争行为，可以进行监督检查。 |
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Article 16 The economic transaction and operational matters conducted by every unit shall be entered and calculated uniformly in the account books set up according to law and may not be entered or calculated in the account books set up secretly in violati
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第十六条各单位发生的各项经济业务事项应当在依法设置的会计帐簿上统一登记、核算，不得违反本法和国家统一的会计制度的规定私设会计帐簿登记、核算。 |
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Article 16 The employer shall (1)require physical examinations when hiring radiation workers; and (2)routinely perform physical checkups on current radiation workers, and take proper measures in response to checkup results.
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第16条雇主雇用辐射工作人员时，应要求其实施体格检查；对在职之辐射工作人员应实施定期健康检查，并依检查结果为适当之处理。 |
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Article 16 The expense of the occupational-disease-prevention facilities for any Construction Project shall be counted into the engineering budget of the Construction Project, and the occupational-disease-prevention facilities should be designed, engineer
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第十六条建设项目的职业病防护设施所需费用应当纳入建设项目工程预算，并与主体工程同时设计，同时施工，同时投入生产和使用。 |
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Article 16 The finance department under the State Council compiles the specific draft of the central budget and draft of the final accounts, practically organizes the implementation of the central and local budgets, puts forward proposals for drawing on r
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第十六条国务院财政部门具体编制中央预算、决算草案；具体组织中央和地方预算的执行；提出中央预算预备费动用方案；具体编制中央预算的调整方案；定期向国务院报告中央和地方预算的执行情况。 |
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Article 16 The guaranty agent means a bank that arranges the various guarantees for the loan of the syndicate and the transfer and administration of the collaterals (pledges) thereof where the guarantee structure is complicated.
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第十六条担保代理行是指在担保结构比较复杂的银团贷款中，负责落实银团贷款的各项担保及其抵（质）押物转让、管理等工作的银行。 |
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Article 16 The imported raw materials and spare and component parts shall, within the period of one year after their importation, be processed into finished products and sold outside the Chinese territory; and the enterprise concerned shall, within the pe
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第十六条进口料、件应自进口之日起一年内加工成品销往中国境外，并在合同执行完毕后一个月内由生产企业持凭《登记手册》和经海关签印的出口货物报关单向海关办理核销手续。 |
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Article 16 The mortgage of a civil aircraft shall be established by registering the mortgage of the civil aircraft with the competent civil aviation authority under the State Council jointly by the mortgagee and the mortgagor; no mortgage may act against
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第十六条设定民用航空器抵押权，由抵押权人和抵押人共同向国务院民用航空主管部门办理抵押权登记；未经登记的，不得对抗第三人。 |
