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Article 42 An asset acquired through exchange of another asset other than cash or assumption of liabilities shall be recorded at the price of the asset paid, or the present value of the liabilities assumed, and the market value of the acquired asset, whic
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第42条资产之取得以现金以外之其他资产或承担负债交换者，应以所付资产之成本或承担负债之现值与取得资产之时价，以其较为明确或较低者入帐。 |
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Article 42 An auctioneer shall verify the relevant documents and data provided by his trustee.
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第四十二条拍卖人应当对委托人提供的有关文件、资料进行核实。 |
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Article 42 An enterprise may propose the pricing principles and calculation methods for the transactions between it and its affiliated parties to the tax organ, the tax organ and the enterprise shall, upon negotiations and confirmation, achieve an advance
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第四十二条企业可以向税务机关提出与其关联方之间业务往来的定价原则和计算方法，税务机关与企业协商、确认后，达成预约定价安排。 |
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Article 42 Anyone who buys counterfeit or altered Renminbi or knowingly holds or uses counterfeit or altered Renminbi, if the case constitutes a crime, shall be investigated for criminal responsibility; if the case is not serious, he shall be put by a pub
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第四十二条购买伪造、变造的人民币或者明知是伪造、变造的人民币而持有、使用，构成犯罪的，依法追究刑事责任；情节轻微的，由公安机关处十五日以下拘留、五千元以下罚款。 |
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Article 42 If the duties and responsibilities of any of the joint trustees end, the trust property shall be managed and disposed of by other trustees.
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第四十二条共同受托人之一职责终止的，信托财产由其他受托人管理和处分。 |
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Article 42 In broadcasting an unpublished work of another, the radio or television station shall acquire the license of the copyright owner and pay compensation thereto.
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第四十二条广播电台、电视台播放他人未发表的作品，应当取得著作权人许可，并支付报酬。 |
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Article 42 Personnel of the administrative department of health or of any institution of medical treatment, prevention or health care who, in violation of relevant provisions of this Law, practice fraud, neglect duties, abuse powers or engage in malpracti
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第四十二条卫生行政部门工作人员或者医疗、预防、保健机构工作人员违反本法有关规定，弄虚作假、玩忽职守、滥用职权、徇私舞弊，尚不构成犯罪的，依法给予行政处分；构成犯罪的，依法追究刑事责任。 |
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Article 42 Should one of the parties fail to appear at the hearing, the arbitration tribunal may proceed with the hearing and make an award by default.
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第四十二条仲裁庭开庭审理时,一方当事人不出席,仲裁庭可以进行缺席审理和作出缺席裁决。 |
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Article 42 The State encourages enterprises, institutions and public organizations to raise funds on their own for the development of undertakings of physical culture and sports and encourages organizations and individuals to donate to and sponsor underta
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第四十二条国家鼓励企业事业组织和社会团体自筹资金发展体育事业，鼓励组织和个人对体育事业的捐赠和赞助。 |
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Article 42 The power to interpret a national law shall vest in the Standing Committee of National People's Congress.
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第四十二条法律解释权属于全国人民代表大会常务委员会。 |
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Article 42 The stockholder prescribed in the preceding Article who sells the stocks of the said company held by him/her within 6 months after buying in, or again buys in within 6 months of selling, the returns accrued there from shall belong to the said c
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第四十二条前条规定的股东，将其所持有的该公司的股票在买入后六个月内卖出，或者在卖出后六个月内又买入，由此所得收益归该公司所有，公司董事会应当收回该股东所得收益。 |
