本段之规定均不得代替按其他法律为某种档案规定之收费标准所应收的费用。

Nothing in this subparagraph shall supersede fees chargeable under a statute specifically providing for setting the level of fees for particular types of records.

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注册会计师史密斯先生已被任命为本公司结束业务的清算人，他将代理本公司清偿清偿一切债清偿务并收取一切应收的欠款。

Smith, chartered accountant, has been appointed as liquidator to wind up the business and will discharge all the firm's liabilities and receive all payments due to it.

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股本回报率，它是普通股应收的占公司获利的比重数量，是一个重要的财务业绩测量指标，已经从信用危机以来的几年里明显减少。

Return on equity, the amount a firm earns on its common stock outstanding and an important measure of financial performance, has decreased significantly in the years since the credit crisis.

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