如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。
Where changes are necessary, such changes shall generally be introduced at the beginning of a new accounting year and shall be disclosed in the notes to the accounts of that accounting year.
不予受理的，应当参照予以受理的相关用语反向签署意见，并说明理由，告知诉权。
Not accepted, it should be accepted in reference to the relevant terms of the reverse sign, and explain the reasons, to inform the right to appeal.
如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。
In case of alternation, it shall generally occur in the beginning of a new accounting year. This shall also be mentioned in the annual financial report.
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