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Article 2 Internal auditingas mentioned in the present Rules means the independent and objective supervision and evaluation activities within an organization, which promotes the realization of the organization's target on the basis of examining and assess
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第一条为了规范内部审计工作，明确内部审计机构和人员的责任，根据《中华人民共和国审计法》、《审计署关于内部审计工作的规定》及相关法律法规制定本准则。 |
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Article 2 Maritime transportas referred to in this Code means the carriage of goods and passengers by sea, including the sea-river and river-sea direct transport.
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第二条本法所称海上运输，是指海上货物运输和海上旅客运输，包括海江之间、江海之间的直达运输。 |
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Article 2 : These brevets are open to any amateur cyclist regardless of his or her cycling affiliations an covered by insurance.
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第二条:凡是业馀自行车运动爱好者，任何运动社团或协会的会员均可申请核发本项竞赛项目资格卡，并纳入保险範围。 |
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Article 2 A certified public accountant is a professional who has obtained the certificate of certified public accountant according to law and is commissioned to offer auditing, accounting consultancy and other accounting services.
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第二条注册会计师是依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员。 |
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Article 2 A disabled person refers to one who suffers from abnormalities of loss of a certain organ or function, psychologically or physiologically, or in anatomical structure and has lost wholly or in part the ability to perform an activity in the way co
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第二条残疾人是指在心理、生理、人体结构上，某种组织、功能丧失或者不正常，全部或者部分丧失以正常方式从事某种活动能力的人。 |
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Article 2 A marriage system based on freedom, monogamy and equality between man and woman shall be implemented.
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第二条实行婚姻自由、一夫一妻、男女平等的婚姻制度。 |
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Article 2 A prison is an organ of the State for executing criminal punishments.
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第二条监狱是国家的刑罚执行机关。 |
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Article 2 A system of military ranks to be applied to officers shall be established for the purpose of strengthening the revolutionization, modernization and regularization of the People's Liberation Army, facilitating the command and management of the Ar
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第二条为加强中国人民解放军的革命化、现代化、正规化建设，有利于军队的指挥和管理，增强军官的责任心和荣誉感，实行军官军衔制度。 |
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Article 2 A “financial institution” as mentioned in these Measures shall refer to a bank, trust company, finance company, financial leasing company or automobile finance company as a legal person formed within the territory of the People's Republic of Chi
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第一条为对金融机构衍生产品交易进行规范管理，有效控制金融机构从事衍生产品交易的风险，根据《中华人民共和国银行业监督管理法》、《中华人民共和国商业银行法》及其他有关法律、行政法规，制定本办法。 |
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Article 2 Administration of the establishment and staffing of the administrative agencies of the State Council shall adapt to the needs of political, economic, and social development of the State, and conform to the principles of simplification, unificati
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第二条国务院行政机构设置和编制管理应当适应国家政治、经济、社会发展的需要，遵循精简、统一、高效的原则。 |
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Article 2 Administrative licensing hereof refers to the action that the CIRC or its local offices examine the applications of citizens, insurance institutions, other legal persons and organizations in accordance with laws, administrative rules and the aut
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第二条本办法所称行政许可，是指中国保监会或者派出机构，根据法律、行政法规和国务院决定的授权，对公民、保险机构、其他法人或者组织的申请，依法审查，准予其从事特定活动的行为。 |
