中国的银行已经紧缩信用证开证业务。
第六部分简要评价了国外几类新兴鉴证业务。
The sixth part appraises the new services in the world briefly.
审计独立性是注册会计师执行鉴证业务的灵魂。
Independence is the soul of Certified Public Accountant (CPA) auditing.
第五部分分析了注册会计师鉴证业务的基本要素。
The fifth part analyses the basic factors in the assurance service.
信用证业务中开证申请人面临着来自开证行和受益人的风险。
In the letter of credit the applicant faced with the risks which came from the issuing bank and the beneficiary.
第五部分为鉴证业务中注册会计师对第三人侵权责任的责任承担。
The fifth Part focused on the subjects assuming CPA's tort liability toward to the third parties.
检验证书日期是信用证业务的重要组成部分，具有重要的法律意义。
The Design and Implementation of the Certificate Validation Service Based on RCA;
第七部分是全文的重点，提出了拓展我国注册会计师鉴证业务的几点建议。
The last part is the article's emphases, gives some advices to develop the assurance service.
第二部分介绍了注册会计师鉴证业务的含义与特征，并与相关服务进行了比较。
The second part introduces the meaning and characters of assurance service and compares it with other services.
国家税务总局发布关于企业财产损失所得税前扣除中有关涉税鉴证业务问题的通知。
State administration of taxation promulgated the notice on certification business concerning tax about pre-income tax deduction of enterprises.
文章还结合实际，针对性地分析了欺诈例外的基本条件以及保兑信用证业务中的欺诈问题。
The article also links to the reality, pointed has analyzed the cheat exception basic condition as well as guarantees cashing in the letter of credit service the cheat question.
在信用证业务中，银行处理的是单据而不是货物本身，银行处理单据的合法与否事关重大。
In letter of credit operations, Banks deal with documents instead of goods. Thus, whether Banks deal with the documents legally or not carries a big weight.
第四部分对我国现有的注册会计师鉴证业务的基本类型进行了辨析，并说明了它们之间的区别。
The fourth part introduces the basic types of assurance service in the present, and gives the differences between them.
本公司申请叙做本申请书项下的信用证业务是自愿的，本公司在本申请书项下的全部意思表示真实。
We hereby confirm that we have raised this application voluntarily and the contents of this application expressed our true intention.
备用证的作用和性质与跟单信用证是不同的，但长期以来备用证业务却依附于国际商会关于跟单信用证的国际惯例。
But for a long time, standby business has followed international customs of documentary letters of credit as stipulated by the international Commercial Committee (ICC).
ICAEW的一位发言人说：“对我们的会员而言，这是一个好机遇。”但是，他也表示对于遗嘱鉴证业务何时能够通过审批并没有时间表。
An ICAEW spokesman said: 'it's a good opportunity for our members.' But he added there was' no timeframe 'for when the application might be approved.
熟悉银行业务及信用证。
如果您还不是以上产品的客户，那么需要购买该产品或获取试用许可证，请联系IBM销售代表和获得授权的IBM业务合作伙伴，或在线购买(见参考资料)。
If you are not a current customer, to purchase the product or obtain a trial license, contact your IBM sales representative, authorized IBM Business Partner, or purchase online (see Resources).
在互联网上快速搜索，你会搜出数百万条有关新奇身份证的结果，但是，SCD6的负责人侦探行政总监奈杰尔·马维尔解释说，这些生意也许只是为更罪恶的业务打掩护。
A quick search on the Internet will throw up millions of results for novelty IDs, but as Det Chief Supt Nigel Mawer, head of SCD6, explained, these may just be a front for a more sinister business.
同时，已公开的表外业务，象未提贷款和信用证，都有暴涨。
Meanwhile, the off-balance-sheet commitments disclosed, like undrawn loans and letters of credit, shot up.
同时，已公开的表外业务，象未提贷款和信用证，都有暴涨。
Meanwhile, the off-balance-sheet commitments disclosed, like undrawn loans and letters of credit, shot up.
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