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Article 170 Company bonds may be assigned. Assignment of company bonds shall be carried out at a lawfully established securities exchange.
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第一百七十条：公司债券可以转让。转让公司债券应当在依法设立的证券交易场所进行。 |
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Article 171 A company shall provide to the accounting firm it hires truthful and complete accounting vouchers, account books, financial and accounting statements and other accounting materials, and may not refuse to do so or conceal any of them or make an
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第一百七十一条公司应当向聘用的会计师事务所提供真实、完整的会计凭证、会计账簿、财务会计报告及其他会计资料，不得拒绝、隐匿、谎报。 |
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Article 171 Assignment of registered bonds is effected by the bondholder's endorsement of the bonds or by other methods prescribed by the relevant national statutes or administrative regulations.
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第一百七十一条：记名债券，由债券持有人以背书方式或者法律、行政法规规定的其他方式转让。 |
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Article 172 Except for the statutory account books, a company shall not set up other account books.
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第一百七十二条公司除法定的会计账簿外，不得另立会计账簿。 |
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Article 172 Except for the statutory account books, a company shall not set up other account books. No company asset may be deposited into any individual's account.
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第一百七十二条公司除法定的会计账簿外，不得另立会计账簿。对公司资产，不得以任何个人名义开立账户存储。 |
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Article 172 Upon adoption of a resolution by the shareholders' general committee, a listed company may issue bonds which are convertible to its shares, and it shall prescribe the specific method for such conversion in the plan for company bonds offer.
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第一百七十二条：上市公司经股东大会决议可以发行可转换为股票的公司债券，并在公司债券募集办法中规定具体的转换办法。 |
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Article 173 In the process of the proceedings, the defendant in a case of private prosecution may raise a counterclaim against the private prosecutor.
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第一百七十三条自诉案件的被告人在诉讼过程中，可以对自诉人提起反诉。 |
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Article 173 The merger of a company may be effected by way of merger or consolidation.
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第一百七十三条公司合并可以采取吸收合并或者新设合并。 |
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Article 173 Where convertible company bonds are issued, the company shall exchange its shares for the bonds held by the bondholders using the prescribed method of conversion, provided that the bondholders have the option on whether or not to convert their
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第一百七十三条：发行可转换为股票的公司债券的，公司应当按照其转换办法向债券持有人换发股票，但债券持有人对转换股票或者不转换股票有选择权。 |
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Article 174 A company shall establish its financial and accounting system in accordance with the relevant national statutes, administrative regulations and the stipulations of the finance authority under the State Council.
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第一百七十四条：公司应当依照法律、行政法规和国务院财政主管部门的规定建立本公司的财务、会计制度。 |
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Article 174 A foreign civil aircraft may enter or leave the airspace of the People's Republic of China, and operate or land in the territory of the People's Republic of China only in accordance with the air transport agreement concluded between the Govern
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第一百七十四条外国民用航空器根据其国籍登记国政府与中华人民共和国政府签订的协定、协议的规定，或者经中华人民共和国国务院民用航空主管部门批准或者接受，方可飞入、飞出中华人民共和国领空和在中华人民共和国境内飞行、降落。 |
