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Article 53 Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses.
中文意思:
第五十三条企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本,连同期间费用,结转当期损益。


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Article 53 A fine may be paid in a lump sum or in installments within the time limit specified in the judgment. 第五十三条罚金在判决指定的期限内一次或者分期缴纳。
Article 53 A standing committee may set up administrative offices and other working organs according to its needs in work. 第五十三条常务委员会根据工作需要,设立办事机构和其他工作机构。
Article 53 Aliens applying for visas and certificates or for their extension or alternation shall pay visa and certificate fees according to the prescribed rates. 第五十三条外国人申请各项签证、证件或者申请签证、证件延期、变更,必须按规定缴纳签证、证件等。
Article 53 Budget adjustment refers to any partial alteration of the central budget already approved by the National People's Congress or of the local budgets at the various levels already approved by the local people's congresses at the corresponding lev 第五十三条预算调整是指经全国人民代表大会批准的中央预算和经地方各级人民代表大会批准的本级预算,在执行中因特殊情况需要增加支出或者减少收入,使原批准的收支平衡的预算的总支出超过总收入,或者使原批准的预算中举借债务的数额增加的部分变更。
Article 53 Employees of commercial banks must not leak the State and commercial secrets they acquire during their term of service. 第五十三条商业银行的工作人员不得泄露其在任职期间知悉的国家秘密、商业秘密。
Article 53 Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses. 第五十三条企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本,连同期间费用,结转当期损益。
Article 53 If the Chief Executive of the Hong Kong Special Administrative Region is not able to discharge his or her duties for a short period, such duties shall temporarily be assumed by the Administrative Secretary, Financial Secretary or Secretary of J 第五十三条香港特别行政区行政长官短期不能履行职务时,由政务司长、财政司长、律政司长依次临时代理其职务。
Article 53 In case the carrier intends to ship the goods on deck, he shall come into an agreement with the shipper or comply with the custom of the trade or the relevant laws or administrative rules and regulations. 第五十三条承运人在舱面上装载货物,应当同托运人达成协议,或者符合航运惯例,或者符合有关法律、行政法规的规定。
Article 53 No unit or individual may intercept or appropriate funds and materials for flood control and disaster relief. 第五十三条任何单位和个人不得截留、挪用防洪、救灾资金和物资。
Article 53 The arbitration tribunal shall independently and impartially make its arbitral award on the basis of the facts, in accordance with the law and the terms of the contracts, with reference to international practices and in compliance with the prin 第五十三条仲裁庭应当根据事实,依照法律和合同规定,参考国际惯例,并遵循公平合理原则,独立公正地作出裁决。
Article 53 The export commodities produced by a foreign-capital enterprise, except those whose exportation is restricted by China, shall be exempted form Customs duties and consolidated industrial and commercial tax in accordance with the tax law of China 第五十三条外资企业生产的出口产品,除中国限制出口的以外,依照中国税法免征关税和工商统一税。
 
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