| 单词 | 师 | ||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 师noun—teachernmastern师—expertless common: dispatch troops (old) troops surname Shi army division Examples:计师pl—designerspl 律师n—attorneyn attorneyspl barristern 核數师n—auditorn
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审核委员会可要 求本公司任何行政人员或雇员或本公司之外聘顾问或独立核数师，出席审核委员会会议，或与审核委员 会任何成员或顾问会晤。 asiasat.com | The AC may request any officer or employee of the Company or the Company’s outside counsel or IAs to attend a meeting of the AC or to meet with any members of, or consultants to, the AC. asiasat.com |
在按成本初始确认後，投资性房地产按公允价值列账，公允价值指由外部估值师於每个报告日期厘定的公开市值。 wingtaiproperties.com | After initial recognition at cost investment [...] properties are carried at fair value, representing open market value determined at each [...] reporting date by external valuers. wingtaiproperties.com |
(b) 根据公司条例之条文，本公司每份资产负债表须经签署，及每份资产负债表 [...] 之副本（包括根据法律规定须与之随附之每份文件）及於股东大会上向本公司提呈的损益账连 同董事会报告副本及核数师报告副本，须於不迟於大会举行日期前（二十一）日，向本公司每 [...]名股东及每名债权证持有人及根据细则第 46 条登记之每位人士以及每名有权收取本公司股东 [...]大会通告之其他人士寄发，惟本细则并无规定须向本公司并不知悉其地址之任何人士或超过一 名任何股份或债权证联名持有人寄发有关文件。 bdhk.com.hk | (b) Every balance sheet of the Company shall be signed pursuant to the provisions of the Companies Ordinance, and a copy of every balance sheet (including every document required by law to be annexed thereto) and profit and loss account which is to be laid before the Company in general meeting, together [...] with a copy of the Directors’ report and [...] a copy ofthe Auditors’ report, shall [...]not less than (twenty-one) days before the [...]date of the meeting, be sent to every member of, and every holder of debentures of, the Company and every person registered under Article 46 and every other person entitled to receive notices of general meetings of the Company, provided that this Article shall not require a copy of those documents to be sent to any person of whose address the Company is not aware or to more than one of the joint holders of any shares or debentures. bdhk.com.hk |
品质控制监工的资格和经验的最低要求，应 与《2009 年地盘监督作业守则》所订明的注册结构工程师工作班子下 T3 职级适任技术人员的资格和经验的最低要求相 同。 bd.gov.hk | The minimum qualifications and experience of the quality control supervisor are to be the same as grade T3 technically competent person (TCP) under the RSE’sstream, as stipulated in the Code of Practice for Site Supervision 2009. bd.gov.hk |
审 核 及 薪 酬 委 员 会 之主要 职 责 [...] 包 括 检 讨 本 集 团 财 务 申 报 程 序 及 内 部 监 控 制 度 及 风 险 [...] 管 理 、 委 任 核数师以及厘 订 各 执 行 [...]董 事之服 务 合 约 、 检 讨 各 董 事 及 高 级 管 理 人 员 之 薪 酬 及 [...]授 出 本 公 司 的 酌 情 花 红 及 购 股 权 。 cigyangtzeports.com | The primary duties of the Audit and Remuneration Committee include reviewing the financial reporting process, the system of internal [...] control and risk management of the Group, the [...] appointmentof auditors andthe determination [...]of executive Director’s service [...]contract, the review of Directors’ and senior management’s emoluments and the award of discretionary bonuses and share options of the Company. cigyangtzeports.com |
(e) 由核数师就是否须予设立及维持认购权储备及（倘须予设立及维持认购权储 [...] 备）所需金额、认购权储备之用途、用以填补本公司亏损之款额、须按入账列作缴 足方式向行使认股权证持有人配发之额外股份面值，以及有关认购权储备之任何其 他事项而发出之证明书或报告，在无明显错误情况下，将为最终定案，并对本公司 [...]以及所有认股权证持有人及股东具有约束力。 equitynet.com.hk | (e) A certificate or [...] reportby theAuditors as towhether [...]or not the Subscription Rights Reserve is required to be established [...]and maintained and if so the amount thereof so required to be established and maintained, as to the purposes for which the Subscription Rights Reserve has been used, as to the extent to which it has been used to make good losses of the Company, as to the additional nominal amount of shares required to be allotted to an exercising warrantholder credited as fully paid and as to any other matter concerning the Subscription Rights Reserve shall (in the absence of manifest error) be conclusive and binding upon the Company and all warrantholders and shareholders. equitynet.com.hk |
(B) 董事本身或其公司可以专业人士身份（核数师除外）为本公司服 务，而该董事本身或其公司可就该等专业服务收取报酬，犹如其并非董事。 asiasat.com | (B) A Director may act by himself or his firm in a professional capacity for the Company (otherwise thanas Auditors) and he or his firm shall be entitled to remuneration for professional services as if he were not a Director. asiasat.com |
就此目的而言，外聘核数师包括 与负责核数之公司处於同 一控制权、拥有权或管理权之下的任何机构，或一个合理及已知 悉所有有关资料的第三方在合理情况下，会断定该机构乃属於该 负责核数公司的本土或国际业务之一部分的任何机构。 bank.hangseng.com | For this purpose, external auditor shall include any entity that is under common control, ownership or management with the audit firm or any entity that a reasonable and informed third party having knowledge of all relevant information would reasonably conclude as part of the audit firm nationally or internationally. bank.hangseng.com |
豁免方」是指个别和所有原告及 [Lufthansa ] 全体和解团体成员，代表自身以及透过他们提 出索赔的任何个人或实体，包括继承者、管理员、遗赠受益人、前任、接任、母公司、子公 司、任何形式的代表、股东、合作夥伴、董事、任何形式的所有者、附属机构、受托人、代 理商、雇员、承包人、律师或保 险商；以及和解团体律师，代表自身以及透过他们提出索赔 的任何个人或实体，包括继承者、管理员、遗赠受益人、前任、接任、母公司、子公司、任 何形式的代表、股东、合作夥伴、董事、任何形式的所有者、附属机构、受托人、代理商、 雇员、承包人、律师或保险商。 aircargosettlement.com | Releasing Parties” shall refer individually and collectively, to Plaintiffs and all [Lufthansa] Settlement Class Members, on behalf of themselves and any person or entity claiming by or through them as an heir, administrator, devisee, predecessor, successor, parent, subsidiary, representative of any kind, shareholder, partner, director, owner of any kind, [...] affiliate, assignee, agent, [...] employee, contractor, attorney, or insurer, and to Settlement Class Counsel, onbehalf of themselves and any person or entity claiming by or through them as an heir, administrator, devisee, predecessor, successor, parent, subsidiary, representative of any kind, shareholder, partner, director, owner of any kind, affiliate, assignee, agent, employee, contractor, attorney, orinsurer. aircargosettlement.com |
(b) 任何董事可於出任董事期间兼任本公司任何其他职位或有薪岗位（核数师除外），任期及任职条款由董事会厘定，有关董事可就此收取董 事会可能厘定之额外酬金（不论以薪金、佣金、分享溢利或其他方式 支付），而有关额外酬金须为任何其他章程细则规定或根据任何其他 章程细则支付之酬金以外之酬金。 nh-holdings.com | (b) A Director may hold any other office or place of profit with the Company (except that ofAuditors)in conjunction with his office of Director for such period and upon such terms as the Board may determine, and may be paid such extra remuneration therefor (whether by way of salary, commission, participation in profit or otherwise) as the Board may determine, and such extra remuneration shall be in addition to any remuneration provided for by or pursuant to any other Articles. nh-holdings.com |
根据吾等与估值师之讨论并经考虑(a)估值师采用 之天锻比率乃参考其他 因素（其中包括）(i)选定之可资比较公司之平均EV/EBITDA比率；及(ii)选定 之可资比较公司之平均EV/EBITDA比率之折让而厘定；及(b)为符合市场惯 [...] 例额外之市场流通性折让，吾等认为采用市场法（包括天锻比率之基准及市场 [...]流通性折让）对天津天锻之全部股权之市值（增资前）进行估值乃属恰当。 cre8ir.com | Based on our discussions [...] with the Valuer, taking into account that (a) the Tianduan Ratio adopted by the Valuerwasdetermined [...]by reference to, amongst [...]other factors, (i) the average EV/EBITDA Ratio of the Selected Comparables; and (ii) a discount to the average EV/EBITDA Ratio of the Selected Comparables; and (b) the additional marketability discount being in line with market practice, we consider the adoption of the market approach, including the basis of the Tianduan Ratio and the marketability discount, to value the market value of the entire equity interest in Tianjin Tianduan (before Capital Increase) to be appropriate. cre8ir.com |
(G) 每当根据本文规定者调整换股价时，本公司须向可换股优 先股股东发出换股价经已调整的通知（其中载列导致调整 的事项、有关调整前生效的换股价、经调整换股价及其生 [...] 效日期），此後，只要任何换股权仍可行使，本公司须於 [...] 兑换日期前在当时主要营业地点及股份过户登记处存置上 述经签署的核数师或（视情况而定）相关认可商人银行的 证书副本，以及本公司董事签署的载列导致调整的事项、 [...]有关调整前生效的换股价、经调整换股价及其生效日期等 [...]简明资料证书，以供可换股优先股股东查阅。 wuling.com.hk | (G) Whenever the Conversion Price is adjusted as herein provided, the Company shall give notice to the CP Shareholders that the Conversion Price has been adjusted (setting forth the event giving rise to the adjustment, the Conversion Price in effect prior to such adjustment, the adjusted Conversion Price and the effective date thereof) and shall at all times thereafter so long as any of the Conversion Rights remains exercisable make available for inspection at the principal place of business for the time being of the Company and the Registrar's Office prior to the [...] Conversion Date a signed copy of the said [...] certificateof the auditorsor(as the case [...]may be) of the relevant approved merchant [...]bank and a certificate signed by a Director of the Company setting out the brief particulars of the event giving rise to the adjustment, the Conversion Price in effect prior to such adjustment, the adjusted Conversion Price end this effective date thereof. wuling.com.hk |
(b) 经营所有或任何作为船东、船舶代理、船舶经纪、证券经纪、船舶管理人 及船运财产、货运承包商、水陸营运商、驳船所有者、驳船夫、码头工人、 [...] 船舶修理工、造船商、拆船商、船舶供应商、打捞及拖船承包商、其各領 域的工程师、货运代理、制冷商、仓库管理人及码头、仓库管理人的业务 [...]及进行公路运输及驳运所有類别业务。 wheelockcompany.com | (b) To carry on all or any of the businesses of shipowners, ships agents, ship brokers, insurance brokers, managers of ships and shipping property, freight contractors, carriers by land and sea, barge owners, lightermen, stevedores, ship repairers, ship builders, ship breakers, [...] ship suppliers, salvage and towage [...] contractors, engineersin all itsbranches, [...]forwarding agents, refrigerating storekeepers, [...]warehousemen and wharves and godowns and to conduct road haulage and lighterage business of all kinds. wheelockcompany.com |
(18) 经营作为书商、书籍制造商、钉装商、印刷商、出版社以及各类报章、杂志、 书籍、期刊、门票、场刊、简介、宣传单张及其他刊物、机器、凸版印刷机 东主、雕刻师、制模工、设计员、绘图员、报贩、报章代理、新闻从业员、 文学代理、文具店店主与版画、图画、照片及绘图生产商及交易商、制图员、 广告代理及承办商、艺术家、雕塑家、设计师、装饰师、插画师、摄影师、录像师、各类摄影及录像用品及器材交易商、菲林冲晒公司、电影制作人、 监制及发行商、宣传代理、布置专业人员之所有或任何业务，以及任何其他 本公司可能视为可以基於上述项目经营之业务。 equitynet.com.hk | (18) To carry on all or any of the business of book-sellers, book manufacturers, bookbinders, printers, publishers and proprietors of newspapers, magazines, books, periodicals, tickets, programmes, brochures, promotional literature and other publications whatsoever of all description, machine, letterpress, [...] engravers, [...] diesinkers, designers, draughtsmen, news agents, press agents, journalists, literary agents, stationers, manufacturers of and dealers in engravings, prints, pictures, and drawings,cartographers,advertising agents and contractors, artists, sculptors, designers, decorators, illustrators, photographers, videographers anddealers in photographic [...]and videography [...]supplies and equipment of all kinds, film-processors, film makers, producers and distributors, publicity agents, display specialists and any other business which may seem to the Company capable of being carried on in connection with any of the foregoing. equitynet.com.hk |
(3) 股东可在依照本细则召开及举行的任何股东大会上，藉特别决议案於核数师任期届满前任何时间将该核数师免任，并於该大会上藉普通决议案委任另一名核数师代替其履行余下任期。 epro.com.hk | (3) The Members may, at any general meeting convened and held in accordance with these Articles, by special resolution remove the Auditor at any time before the expiration of his term of office and shall by ordinary resolution at that meeting appoint another Auditor in his stead for the remainder of his term. epro.com.hk |
由 於 (i) 储 量 报 告 乃 由 中 国国土资 源 部 清 单 内 的 特 许评估师根据中 华 人 民 共 和 国地质 矿 产 行 业 标 准 发 出 ， (ii) 根 据「 估值师的履历 及 估值师所采纳 的 估 值 标 准 」项 下 各 段 所 载 吾 等 之 评 估 及 估值师的陈述 ， 估值师拥有理 解 储 量 报 告 的相 关 经 验 及 资 历 ， 以 及 (iii) 估值师已就储 量 报 告 进 行 尽 职 调 查 ， 吾 等 认 为 ， 如 上 文 所 载 ， 估值师采用储 量 报 告 的 资 料 及 使 用 多 期 超 额 收 益 法 达 致 其 有 关 采 矿 权 公允价值的 意 见 的 做 法 是 合 理 的 。 cre8ir.com | As (i) the Reserve Reports were issued by [...] licensed evaluator on thelist of Ministry of Land and Resources of the PRC under Geology and Mineral Resources Industry Standard of the PRC, (ii) the Valuerhas the relevant experiences and qualification to understand the Reserve Report based on our assessment stated in the paragraphs headed ‘‘Profile of the Valuer and the valuation standards adopted by the Valuer’’ and the representation from the Valuer and (iii) theValuer has conducted due diligence regarding the Reserve Reports, we consider as stated above that it is justifiable for theValuer to adopt the information [...]of the Reserve [...]Reports and use the multi-period excess earnings method in forming his opinion on the fair value of the mining right. cre8ir.com |
在审计过程中，审计委员会与主要项目负责人员进行了沟通，了解审计工作进展和会计师关注的问题， 并 及 时 反 馈 给 公 司 有 关 部 门，同 时 审 计 委 员 会 以 函 件 的 形 式，两 次 发 函 给 会计师事务所，要 求 项 目 审 计 人 员 按 照 原 定 的 时 间 表 及 时 推 进 审 计 工 作。 zte.com.cn | The Audit Committee also issued two letters to the accountants’ firms requesting auditors in charge of the assignment to expedite their work in accordance with the original timetable. wwwen.zte.com.cn |
基 於 本 公 司 聘 请 的律师出具的 法 律 意 见，董 事 认 为 上 述 诉 讼 及 担 保 不 会 对 本 集 团 当 期 财 务 状 况 及 经 营 成 果 造 成 重 大 不 利 影 响。 zte.com.cn | In the opinion of the directors, based on the legal advice of the lawyers engaged by the Company, the aforesaid litigation and guarantee will not have any material adverse effect on the Group’s financial position and operating performance in the period. wwwen.zte.com.cn |
(A) 在股东特别大会处理的所有事项，均须视为特别事项， 而在股东周年大会处理的所有事项，除批准股息、省览 及采纳账目、资产负债表、董事会报告、核数师报告 及 必须随附於资产负债表的其他文件、选举董事、委任核数师及其 他高级职员填补退任空缺、厘定或授权董事厘 定核数师酬金及就董事的一般酬金或额外酬金或特别酬 金进行投票（或授权董事厘定该等酬金）、向董事授出 一般授权以配发、发行或处理股份及就此订立协议以及 向董事授出一般授权以行使本公司权力购回其自身证券 外，亦须视为特别事项。 xingfa.com | (A) All business shall be deemed special that is transacted at an extraordinary general meeting, and also all business that is transacted at an annual general meeting with the exception of sanctioning dividends, the reading, considering and adopting of the accounts and balance sheet [...] and the reports of the [...] Directors andAuditors and other documents required to be annexed to the balance sheet, the election of Directors and appointment of Auditorsand other officers in the place of those retiring, the fixing of or delegation of power to the Directors to fix the remunerationof theAuditors,and the voting [...]of or delegation of [...]power to the Directors to fix the ordinary or extra or special remuneration to the Directors, the grant of a general mandate to the Directors to allot, issue or deal with shares and to enter into agreements for such purposes, and the grant of a general mandate authorising Directors to exercise the power of the Company to repurchase its own securities. xingfa.com |
根据《建筑物条例》第 17(1)条第 6 项，在批准图则时 会施加条件，要求注册结构工程师和注册承建商呈交品质监督 计划，为经批准图则所示工程所使用的钢化玻璃，对生产商的 热浸程序进行品质监督。 bd.gov.hk | Under item 6 in Section 17(1) of the BO, a condition will be imposed, when giving approval of plans, to require the submission of a quality supervision plan by the RSE and the RC for the quality supervision of manufacturer’s heat soak process of the tempered glass to be used in the works shown in the approved plans. bd.gov.hk |
(D) 任何董事本人或其商号，均可以专业身分代本公司行事，而其本人或其商号 [...] 均可就提供专业服务而有权收取酬金，犹如彼并非董事；惟董事或其商号不 可出任本公司的核數师。sisinternational.com.hk | (D) Any Director may act by himself or his firm in a professional capacity for the Company and he or his firm shall be entitled to remuneration for [...] professional services as if he were not a Director; provided that a Director or his firm [...] shall not act as auditors to theCompany. sisinternational.com.hk |
指港灯或集团中的任何一家的任何母公司、子公司、 [...] 同集团附属公司、聯营公司或合资企业（其定义须遵 照香港会计师公会所订立的香港财务报告准则）。 hkelectric.com | means any parent, subsidiary, fellow subsidiary, associated company or joint venture (as defined in the Hong [...] Kong Financial Reporting Standards issued by the Hong Kong Institute of [...] Certified Public Accountants) ofHEC or [...]Holdings. hkelectric.com |
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