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Article 38 Auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other pr
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第三十八条审计人员通过审查会计凭证、会计帐簿、会计报表，查阅与审计事项有关的文件、资料，检查现金、实物、有价证券，向有关单位和个人调查等方式进行审计，并取得证明材料。 |
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Article 38 Defense lawyers and other defenders shall not help the criminal suspects or defendants to conceal, destroy or falsify evidence or to tally their confessions, and shall not intimidate or induce the witnesses to modify their testimony or give fal
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第三十八条辩护律师和其他辩护人，不得帮助犯罪嫌疑人、被告人隐匿、毁灭、伪造证据或者串供，不得威胁、引诱证人改变证言或者作伪证以及进行其他干扰司法机关诉讼活动的行为。 |
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Article 38 Employees of a representative office being with direct responsibility for activities violating these Rules shall be imposed by CIRC with a disciplinary warning and /or a fine below RMB 5000 yuan, according to the seriousness of the cases.
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第三十八条对违反本办法的行为负有直接责任的代表机构工作人员，由中国保监会根据情节轻重，处以警告，单处或者并处5000元以下的罚款。 |
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Article 38 Enterprises run by commercial trade council should have separate accountants and the financial reports should be sent to board of supervisors for check yearly, then adopted in general meeting and finally reported to competent authorities and pu
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第38条(兴办事业会计)商业同业公会兴办之事业，应另立会计，每年送监事会审核后，提报会员大会通过，并分报主管机关及目的事业主管机关备查。 |
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Article 38 For acts of publishing false advertisements to deceive or mislead consumers, thus causing damages to the lawful rights and interests of consumers who have bought the commodities or accepted the services, the advertisers shall bear civil respons
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第三十八条违反本法规定，发布虚假广告，欺骗和误导消费者，使购买商品或者接受服务的消费者的合法权益受到损害的，由广告主依法承担民事责任；广告经营者、广告发布者明知或者应知广告虚假仍设计、制作、发布的，应当依法承担连带责任。 |
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Article 38 For the goods limited in exportation that are under the administration of quotas, the administrative departments of export quotas shall promulgate the total amount of export quotas for the next year at no later than October 31 of each year.
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第三十八条对实行配额管理的限制出口货物，出口配额管理部门应当在每年10月31日前公布下一年度出口配额总量。 |
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Article 38 If, after three deliberations by the Standing Committee session, a bill still has major issues which require further study, upon a motion brought by the Chairman's Committee, and upon approval by the joint group session or the plenary session,
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第三十八条法律案经常务委员会三次会议审议后，仍有重大问题需要进一步研究的，由委员长会议提出，经联组会议或者全体会议同意，可以暂不付表决，交法律委员会和有关的专门委员会进一步审议。 |
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Article 38 In light of the orientation of monetary policy and the developments in foreign exchange market, the People's Bank of China shall regulate foreign exchange market in accordance with the law.
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第三十八条中国人民银行根据货币政策的要求和外汇市场的变化，依法对外汇市场进行调控。 |
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Article 38 In respect of delinquent minors, the policy of education, persuasion and redemption shall be implemented and the principle of taking education as the main method and punishment as the subsidiary shall be upheld.
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第三十八条对违法犯罪的未成年人，实行教育、感化、挽救的方针，坚持教育为主、惩罚为辅的原则。 |
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Article 38 Mining enterprises shall, in accordance with regulations of the State, give pensions or compensations for workers and staff members who died or were injured in accidents in mines.
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第三十八条矿山企业对矿山事故中伤亡的职工按照国家规定给予抚恤或者补偿。 |
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Article 38 Owners' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.
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第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。 |
