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Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.
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第三条制定企业会计制度应当遵循本准则。 |
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Article 3 Adoption shall not contravene laws and regulations on family planning.
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第三条收养不得违背计划生育的法律、法规。 |
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Article 3 All parties to an equity joint venture shall submit their agreements, contracts and articles of association to the States Competent Department of Foreign Relations and Trade (simplified as the examination and approval authority hereinafter) for
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第三条合营各方签订的合营协议、合同、章程，应报国家对外经济贸易主管部门（以下称审查批准机关）审查批准。 |
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Article 3 An insurance company engaged in overseas use of foreign exchange funds shall abide by the principles of safety, liquidity and profitability, make investment prudently and carry out independent operation at its own risks.
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第三条保险公司从事外汇资金的境外运用应当遵循安全性、流动性和盈利性原则，谨慎投资，自主经营，自担风险。 |
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Article 3 An officer's rank shall be the title and insignia identifying the grade and status of the officer as well as an honour granted to him by the State.
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第三条军官军衔是区分军官等级、表明军官身份的称号、标志和国家给予军官的荣誉。 |
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Article 3 Any Chinese natural person, legal entity or any other organisation shall, according to the Regulations, enjoys the exclusive right in the layout-design he or it invents.
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第三条中国自然人、法人或者其他组织创作的布图设计，依照本条例享有布图设计专有权。 |
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Article 3 Doctors should possess good occupational morals and professional medical knowledge, practice humanitarianism, and perform the sacred duties of preventing and treating diseases, healing the wounded and rescuing the dying and protecting the people
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第三条医师应当具备良好的职业道德和医疗执业水平，发扬人道主义精神，履行防病治病、救死扶伤、保护人民健康的神圣职责。 |
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Article 3 Enterprises and owners of self-employed businesses who undertake business of renewable resources recovery within the territory of the People's Republic of China (hereinafter referred to as business operator of renewable resources recovery) shall
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第三条在中华人民共和国境内从事再生资源回收经营活动的企业和个体工商户（统称“再生资源回收经营者”）应当遵守本办法。 |
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Article 3 Every unit must set up account books in accordance with law and ensure that they are authentic and complete.
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第三条各单位必须依法设置会计帐簿，并保证其真实、完整。 |
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Article 3 Financial institutions and designated non-financial institutions that, as prescribed, shall perform anti-money laundering obligations established within the territory of the People's Republic of China shall take preventive and controlling measur
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第三条在中华人民共和国境内设立的金融机构和按照规定应当履行反洗钱义务的特定非金融机构，应当依法采取预防、监控措施，建立健全客户身份识别制度、客户身份资料和交易记录保存制度、大额交易和可疑交易报告制度，履行反洗钱义务。 |
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Article 3 For taxpayers dealing in goods or providing taxable services with different tax rates shall be acco -unted for separately.
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第三条纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。 |
