急求高手翻译！！谢谢！！

The foreign certified public accountants and temporary execution audit business within the territory of China, the interim regulations (hereinafter referred to as the regulations), Hong Kong is concerned about accounting, and puts forward some problems to operate. The study of the provisions of the relevant matters supplementary provisions are as follows:

A, provided by institutions within the Chinese territory for themselves need to submit the certified public accountant outside audit and accounting statements shall entrust the chinese-foreign cooperative accountants handle relevant business,

Second, the foreign accountants into China, only temporary execution auditing business within the territory of China to foreign investment and parent company entrusts the audit services, in addition, not dealt with,

Third, the practice license by the temporary printed, need to contact the Chinese institute of certified public accountants. Each provincial institute of certified public accountants to Numbers are in the province, autonomous region, municipality directly under the central government for "word" appellation, and affix the provinces, autonomous regions, and municipalities directly under the seal (bureau) ltd.,

Four, the provisional practice license is valid for half a year, in the period of efficacy, permit holders engaged in auditing business not limited to the original application programs, but not the original application projects shall be written reports about the examination and approval authorities,

Five, the provisional practice license to foreign firms for the unit deals with formalities of application. After approval, the application in the license period of efficacy, foreign firms, without extra or replacement is dealt with afresh application procedures, but shall report to the original examination and approval authorities for record and attached to add or replace personnel qualifications,

Six, in the license period of efficacy, permit holders can cross the administrative area, but should practice to another location of provincial institute of certified public accountants report for the record,

Seven, to China's practice of temporary professionals, as does not have the qualification of CPA, should by the relevant certificates issued by an accounting firm,

Eight, foreign firms practicing permit for temporary, the examination and approval authorities pay $100 licence fees. January 31 and July 31, the examination and approval authority shall be confiscated of the license fee half over 40% of the Chinese institute of certified public accountants,

In this regulation shall, before (1993), dec. 31 has entered into the China foreign firms, practice should be in accordance with the provisions in January 1994 to the examination and approval authority within the application fails to permit before, in 1994, January can continue to execute business,

Ten, the examination and approval authorities shall keep it simple, quick and relevant matters, in order to improve the investment environment. At the same time should strengthen inspection and supervision, and have found not in accordance with regulations permit and the auditing of the implementation of foreign firms, according to the law of the People's Republic of article 4 of the certified public accountant law shall be punished.

Foreign accounting firms in China business, Interim Executive Interim Provisions of Audit "(hereinafter referred to provisions), the accounting profession in Hong Kong are extremely concerned about and how to operate some of the issues raised. By research, is to "require" to add the relevant matters are as follows:

First, the Chinese due to their own domestic institutions such as the reasons for the need to submit to the outside accountant to audit the accounting statements, should be entrusted to the Sino-foreign cooperation in China for the business accounting firm;

Second, foreign accountants to enter the Chinese territory of the provisional implementation of the audit business, the parent company is limited to foreign investment in China's auditing commission, in addition, shall not apply;

Third, the provisional permit to practice by the Ministry of Unity, I printed the region need to be with the Chinese Institute of Certified Public Accountants Contact obtain. Institute of Certified Public Accountants at the provincial level on its own code, are the province, autonomous regions and municipalities referred to as "the words" in lieu of that, and affix its provinces, autonomous regions and municipalities directly under the Central Department of Finance (Bureau) of the seal;

Fourth, the provisional permit to practice is valid for six months, in the period to which the business license holder engaged in the audit may be limited to the original applications, but afterwards should be non-original applications written report on the situation of the approving authority;

V. temporary permit to practice a foreign accounting firm to handle the application procedures for the unit. After the application is approved, the permit is valid, the foreign accounting firm additional or replacement personnel, without re-application procedures, but the report of the approving authority to the original record, and included new or replacement personnel qualifications;

Sixth, the validity of the permit, the permit holder may operate across administrative areas, but the practice should be the location of another provincial Institute of Certified Public Accountants report record;

Seven, to the Chinese practice of temporary professionals such as certified public accountants do not have the qualifications, which should be issued by the accounting firm of the proof;

Eight foreign accounting firms to receive temporary practice permit, the approving authority should be 100 U.S. dollars to pay license fees. January 31 each year and July 31, the approving authority for six months should be the collection of licensing fees paid for 40% of the Chinese Institute of Certified Public Accountants;

Nine, in the entry into force of this provision (in December 31, 1993) in China has entered the temporary practice of foreign accounting firms, should be required in January 1994 of the approving authority to submit an application before a permit is not received , in January 1994 to continue the implementation of operations;

10, various parts of the approving authority should be simple, as soon as possible for matters relating to examination and approval, in order to improve the investment environment. At the same time to strengthen inspection, supervision, found not permit the implementation of regulations of foreign audit firms, that is, according to "People's Republic of China Institute of Certified Public Accountants Law" shall be punished.