Chinese Version of Gats

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GATS服务贸易总协议全文

附件1B 服务贸易总协议

本协议各会员: 咸认服务贸易对世界经济成长及发展与日俱增之重要性;

冀望依透明化及渐进自由化原则建立一以扩展此项贸易为目的之服务贸易规则之多边性架构,并藉此促进所有贸易伙伴之经济成长及开发中国家之发展;

期望在适度尊重国家政策目标之同时,透过连续多边谘商谈判,在互利基础上,增进所有参与者之利益,并确保权利与义务之整体平衡,以期早日达成服务贸易渐进式之更高自由化目标;

承诺各会员有权为达成国家政策目标而对其境内服务之供给,予以管制并采用新法规,而且在现行各国有关服务业管理法规的发展程度参差不齐下,开发中国家对于行使此项权力尤有特殊需要;

冀望能促进开发中国家参与服务贸易活动,并扩展其服务出口,尤其是希望藉由加强其国内服务能力及效率与竞争能力等以达成此一目标;

鉴于低度开发国家特殊之经济情况及其发展、贸易与财政方面之需要,特别考虑其所面临之重大困难;

兹同意如下:

第一篇 范围及定义

第一条
范围与定义

1.本协议适用于会员影响服务贸易之措施。
2.本协议所称服务贸易,谓:
(a)自一会员境内向其它会员境内提供服务; (b)在一会员境内对其它会员之消费者提供服务; (c)由一会员之服务提供者以设立商业据点方式在其它会员境内提供服务; (d)由一会员之服务提供者以自然人呈现方式在其它会员境内提供服务。

3.本协定: (a)称会员所采措施者,谓下列机关及团体所采取之措施: (i)中央、区域或地方政府与机关;及 (ii)经中央、区域或地方政府或机关授权行使政府权力之非政府机构。

会员为了履行本协议之义务与承诺,应采取可行之合理措施,以确保其境内区域及地方政府与机关及非政府机构之确实遵循之;

(b)称服务者,包括各行业提供之服务,但行使政府权力所提供之服务不在此限; (c)称行使政府权力所提供之服务者,谓非基于商业基础亦非与一或多个服务提供者竞争所提供之服务。

第二篇 一般义务及规定

第二条
最惠国待遇

1.关于本协议所涵盖之措施,各会员应立即且无条件地对来自其它会员之服务或服务提供者提供不低于该会员给予其它国家相同服务或服务提供者之待遇。

2.会员得实行与第1项不一致之措施,若该措施已列入有关豁免第二条义务之附件且符合其条件。

3.本协议条款不应解释为禁止会员,为促进仅限于邻近边界地区当地所供给及消费之服务的交易,而给予其邻接国优惠待遇。

第三条
透明化

1.除紧急情况外,各会员应将涉及或影响本协议运作之所有一般性适用之相关措施,实时且至迟在生效前公布,会员亦应公布其所签署涉及或影响服务贸易之国际协议。

2.第1项之公布无法以出版品方式实施时,该项信息应利用其它方法使公众得以取得。

3.各会员应实时且至少每年一次,就重大影响其依本协议对服务贸易所作特定承诺之所有新订或增修之法律、命令或行政准则,通知服务贸易理事会。

4.各会员对其它会员所有请求提供第1项所指之一般性适用措施或国际协议之特定信息,应立即答复。各会员亦应设立一或多个查询点,俾响应其它会员之请求对所有前述事项及第3项所要求通知事项提供特定信息。该等查询点应于「设立世界贸易组织协议」(以下简称世界贸易组织协议)生效后二年内设立。对于个别开发中国家会员设立该等查询点之时间限制可经协议给予适当弹性。该等查询点毋须为法律及命令之保存场所。

5.各会员得将其认为其它会员所实行影响本协议运作之措施,通知服务贸易理事会。

第三条之一
机密信息之揭露

机密信息之揭露,有妨碍法律执行或违反公共利益,或不利于特定公营或民营企业合法商业利益之虞者,不得要求本协议会员提供。

第四条
增进开发中国家之参与

1.为增进开发中国家对世界贸易之参与,应由不同会员依本协议第三篇及第四篇之规定,透过已谘商定案之特定承诺促成下列事项: a) 经由商业基础取得技术,强化其国内服务能力,以及其效率与竞争力; b) 改进其接近营销管道与信息网络之机会;及 (c)将有利于其出口的行业及供给方式之市场开放予以自由化。

2.已开发国家会员及其它会员在可能范围内,应于世界贸易组织协议生效后二年内建立联络点,以协助开发中国家会员之服务提供者就其个别市场取得下列相关信息: (a)服务供给中有关商业及技术层面之信息; (b)专业资格之登记、认许及取得;及 (c)服务技术之取得。…...

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Account Ratio English and Chinese Versions

...Name | 名称 | 公式 | 定义(英) | 定义 | 备注/比较 | Current ratio | 流动比率 | Current ratio= Current assets Current liabilities | Indicates the ability of an entity to meet its short-term debts from its current assets. | 流动比率是流动资产对流动负债的比率,用来衡量企业流动资产在短期债务到期以前,可以变为现金用于偿还负债的能力。 | 一般说来,这两个比率越高,说明企业资产的变现能力越强,短期偿债能力亦越强;反之则弱。一般认为流动比率应在2:1以上,速动比率应在1:1以上。 | Acid-test ratio (Quick ratio) | 速动比率 | Acid-test ratio=Cash + Short-term investments + Receivables (net)Current liabilities | Measures the ability of the entity to meet immediate demands from current assetsIt excludes inventory and prepaid assets. | 速动比率,又称“酸性测验比率”(Acid-test Ratio),是指速动资产对流动负债的比率。它是衡量企业流动资产中可以立即变现用于偿还流动负债的能力。 | 存货、预付账款不计入。一般来说 速动比率与流动比率的比值在1比1.5左右最为合适。 | Receivables turnover | 应收账款周转率 | Receivables turnover= Net credit sales .Average net receivables | Measures the number of times, on average, receivables are collected during the period.Indicates the effectiveness of credit collection policies.The trend might provide insight into collectability of receivables. | 应收账款周转率就是反映公司应收账款周转速度的比率。它说明一定期间内公司应收账款转为现金的平均次数。用时间表示的应收账款周转速度为应收账款周转天数,也称平均应收账款回收期或平均收现期。它表示公司从获得应收账款的权利到收回款项、变成现金所需要的时间。 | 一般来说,应收账款周转率越高越好,表明公司收账速度快,平均收账期短,坏账损失少,资产流动快,偿债能力强。 | Inventory turnover | 存货周转率 | Inventory turnover=Cost of salesAverage inventory | Measures the number of times, on average, inventory is sold during the period.Reflects the effectiveness of inventory management.The trend might provide insight into whether inventory is saleable...

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Chinese

...The varieties of Chinese are usually described by native speakers as dialects of a single Chinese language, but linguists note that they are as diverse as a language family.[a] The internal diversity of Chinese has been likened to that of the Romance languages, but may be even more varied. There are between 7 and 13 main regional groups of Chinese (depending on classification scheme), of which the most spoken, by far, is Mandarin (about 960 million), followed by Wu (80 million), Yue (70 million) and Min (70 million). Most of these groups are mutually unintelligible, although some, like Xiang and the Southwest Mandarin dialects, may share common terms and some degree of intelligibility. All varieties of Chinese are tonal and analytic. Standard Chinese (Putonghua/Guoyu/Huayu) is a standardized form of spoken Chinese based on the Beijing dialect of Mandarin. It is the official language of China and Taiwan, as well as one of four official languages of Singapore. It is one of the six official languages of the United Nations. The written form of the standard language (中文; Zhōngwén), based on the logograms known as Chinese characters (汉字/漢字; hànzi), is shared by literate speakers of otherwise unintelligible dialects. Of the other varieties of Chinese, Cantonese (the prestige variety of Yue) is influential in Guangdong province and Cantonese-speaking overseas communities and remains one of the official languages of Hong Kong (together with English) and of Macau (together with......

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Investments (Chinese Version)

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Words: 191917 - Pages: 768

Chinese Politics

...How Heroine Was Made --The Evolution of the Legend of Hua Mu Lan in Chinese History Essay 3 Ruining Jin His 425 July 27, 2014 Professor Shana Brown In this module, we learned many heroic females in ancient East Asia. Though the stories of these females vary dramatically through a vast historical period, the function of these stories are alike: descriptions of heroines--such as poetry, drama, fictions, folktales, etc.--all function to meet the need of ideological requirement to better serve the political purpose of certain groups by that time. This essay is going to examine the specific principal and value embodied by Hua Mulan in a historical review, and arguing that Hua Mulan and her tale is still affecting the youngster due to the latest revision and reinterpretation from a nationalism/patriotism perspective. According to Kua & Idema, the tales of Hua Mulan all come from one text: 木兰诗 (Mu Lan shi). In this 62 lines, 332 characters poem, Hua Mulan is depicted as a brave female who substituted her father to fulfill the Khan’s conscription demand. She concealed her true gender in the military, fighting along with other soldiers as a “man” for several years. After their triumph, she was provided a high position in the government by Khan as a reward. However, she rejected this proposal and asked for a return back home. Not until she arrived home did her true identity as a female revealed to the other soldiers. This is the main story line that seldom changes......

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Chinese Mythology

...have brought their culture to present form. Although there has been much development in the culture of Chinese mythology, this culture can be traced back 4,000 years to the oldest of myths (Willis 88). Mythology tries to answer the question of earth’s origin through beliefs and cultural myths. In Chinese mythology the earth is said to have formed when chaos ruled the universe, from this chaos a cosmic egg formed for 18,000 years. A divine beast formed within the egg creating a perfect balance known as Yin and Yang. The divine beast burst the egg apart and separated Yin from Yang to create earth and sky. The Yin or light parts formed the male skies while the opaque Yang parts formed the female earth. The beast Pan Gu then lies down and dies so that he may rise up to keep the earth and sky apart. His body parts then become sun, earth, moon, wind, water, and clouds. The symbolism of complementary opposition is a representation of their duality and oneness and is represented in Chinese culture through the Yin and Yang symbol and is a staple in Chinese culture. Mythology has a strong belief in deities and supernatural beings. Pan Gu is a supernatural divine creature whom sacrificially gives his life in order to give life, and represents how mythology follows the belief that sacrificial death brings about creation. Nu Gua and Fu Xi are a god and goddess of ancient Chinese mythology whose bodies are like serpents with human heads. They are supernatural beings......

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Chinese

...produced on behalf of the national training system. It was funded under the 2010 Australian Flexible Learning Framework administered by the Commonwealth of Australia. © Commonwealth of Australia 2010 The views expressed in the copyright work do not necessarily represent the views of the Commonwealth of Australia. This work is copyright and licensed under the AEShareNet Share and Return Licence (AEShareNet–S Licence). The onus rests with you to ensure compliance with the AEShareNet-S Licence and the following is merely a summary of the scope of the Licence. Use of this work for purposes other than those indicated above, requires the prior written permission from the Commonwealth. Requests and notification of the distribution of Enhanced Versions should be addressed to Training Copyright, Department of Education, Employment and Workplace Relations, GPO Box 9880 Canberra City, ACT, 2601 or email copyright@training.com.au. Disclaimer The Commonwealth, through the Department of Education, Employment and Workplace Relations, does not accept any liability to any person for the information or advice (or the use of such information or advice) which is provided in this material or incorporated into it by reference. The information is provided on the basis that all persons accessing this material undertake responsibility for assessing the relevance and accuracy of its content. No liability is accepted for any information or services which may appear in any other format. No......

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Chinese Economy

...awareness of China is likely to increase as the 2008 Olympics draw near. This Research Paper is intended to act as a resource that Members of Parliament and their staff can draw upon when engaging with China’s remarkable transformation. Part I provides key facts and figures about China, drawing together information regarding its history, economic indicators, political system, treaty obligations, membership of international and regional organisations and the role of the Chinese overseas. For example: • China’s dramatic economic growth means that today it is responsible for 10% of the world’s total value of goods exports and 8% of the world’s total value of goods imports; • Communist Party membership stands at nearly 70 million; • The next (“fifth”) generation of party leaders looks likely to come from amongst the ranks of current party chiefs at provincial level; • China has signed the International Covenant on Civil and Political Rights but not yet ratified it; • By the early 1990s the so-called ‘overseas Chinese economy’ was estimated to be the fourth largest in the world. Parts II and III review recent developments and future prospects by asking four key questions: • Is political authoritarianism sustainable? While most analysts argue that it is not, few believe that dramatic political change is likely in the short-term. If they are right, the next five years could involve ‘muddling through’, while seeking to improve the quality of public institutions and the legal system.......

Words: 40320 - Pages: 162

Chinese Poetry

...Structure of Chinese poetry The structure of Chinese poetry is very complicated. It is hard to learn but so beautiful to read. Chinese poetry includes various versions of Chinese language, including Classical Chinese, Standard Chinese, Mandarin Chinese, Cantonese, Yue Chinese. Some kind of Chinese language is so rare and old that I have not even learnt. And Chinese poetry has a long history which started from Western Zhou till now. So Chinese poetry can provides an exceptional platform for both public and private expressions of deep emotion, offering a rare vantage point for students and observers to view the inner life of Chinese writers across more than two millennia. Chinese poetry was divided to two primary types, which were Classical Chinese poetry and Modern Chinese poetry. Classical Chinese poetry is traditional Chinese poetry written in Classical Chinese which typified by certain traditional forms, or modes, and certain traditional genres. Classical Chinese poetry was divided to a lot of kind of poetries, which include Classic of Poetry, Chuci, Yuefu, Six dynasties poetry, Tang poetry, Song poetry, Yuan poetry. The poems of Classic of Poetry tend to have certain typical patterns in both rhyme and rhythm, to make much use of imagery, often derived from nature. The poems of the Chuci anthology are mostly of the seven-syllable form, and are formed in a unique way. Lines generally consist of three syllables. Yuefu are Chinese poems composed in a folk song style. Six......

Words: 446 - Pages: 2