article-20

询问两个财经方面英文短语的意思

烟草产品指令（TPD）是用来规范和监督产品制造、销售、展示（产品设计，包装等）环节及所有烟草和烟草相关产品（例如电子烟产品）。

目前在欧盟大多数成员国，电子烟是按照娱乐消费产品被规范和管理，从2016年开始，电子烟将受到TPD第20章（第20条）的监管。

烟草产品指令（TPD）表面上事实上，许多TPD条款的目的是降低烟草产品的吸引力，以实现更高的人类健康保护标准。

扩展资料：

TPD指令的具体规定

1．与医学规定有关，即尼古丁油中尼古丁含量的体积，浓度等规定。

2．通告体系－成分，即烟油成分告知，毒理学数据和烟油生产规定。

3．技术设计限制和要求规定，即电子烟设计图纸和要求。

4．说明、包装和警告规则，即电子烟说明、包装和警告的文字和图片要求。

5．广告、促销、赞助的要求和规定，即对电子烟广告、促销和赞助的限制。

英语翻译~~ 高分求助论文摘要及关键词翻译~~ 请尽量专业准确，非常感谢！！

楼主写错了哦，应该是 net of hedges，意思是净套期保值或净套期。

Alt-A positions 我找了好久也找不到，只找到个英文版的。

http://ftalphaville.ft.com/blog/2008/03/05/11373/those-ubs-asset-sale-rumours/。

参考

第一章 总则

Chapter I General Principles。

第一条 为了规范套期保值的确认和计量，根据《企业会计准则--基本准则》，制定本准则。

Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the hedging.。

第二条 套期保值（以下简称套期），是指企业为规避外汇风险、利率风险、商品价格风险、股票价格风险、信用风险等，指定一项或一项以上套期工具，使套期工具的公允价值或现金流量变动，预期抵销被套期项目全部或部分公允价值或现金流量变动。

Article 2 The term " hedging" refers to one or more hedging instruments which are designated by an enterprise for avoiding the risks of foreign exchange, interest rate, commodity price, stock price, credit and etc., and which is expected to make the changes in fair value or cash flow of hedging instrument(s) to offset all or part of the changes in the fair value or cash flow of the hedged item.。

第三条 套期分为公允价值套期、现金流量套期和境外经营净投资套期。

Article 3 The hedging are classified into fair value hedging, cash flow hedging, and net investment hedging in an overseas operation.。

（一）公允价值套期，是指对已确认资产或负债、尚未确认的确定承诺，或该资产或负债、尚未确认的确定承诺中可辨认部分的公允价值变动风险进行的套期。

(1)A fair value hedging refers to a hedging of the risk to changes in the fair value of a recognized asset or liability or a previously unrecognized firm commitment, or to changes in the identifiable portion of the fair value of a recognized asset or liability or a previously unrecognized firm commitment.。

该类价值变动源于某类特定风险，且将影响企业的损益。

Such changes in value are attributable to a particular risk and could affect enterprise' profit or loss.。

（二）现金流量套期，是指对现金流量变动风险进行的套期。该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。

(2)A cash flow hedging refers to a hedging of the risk to changes in cash flow. Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.。

（三）境外经营净投资套期，是指对境外经营净投资外汇风险进行的套期。境外经营净投资，是指企业在境外经营净资产中的权益份额。

(3)A net investment hedging in an overseas operation refers to hedging of the foreign exchange risk arising from net investment in an overseas operation. The "net investment in an overseas operation" refers to an enterprise' equity of rights and interests in the net assets in an overseas operation.。

第四条 对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。

Article 4 For a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.。

套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。

The " hedging accounting method" shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item.。

第二章 套期工具和被套期项目 。

Chapter II Hedging Instruments and Hedged Items。

第五条 套期工具，是指企业为进行套期而指定的、其公允价值或现金流量变动预期可抵销被套期项目的公允价值或现金流量变动的衍生工具，对外汇风险进行套期还可以将非衍生金融资产或非衍生金融负债作为套期工具。

Article 5 The term "hedging instrument" shall refer to a derivative instrument which is designated by an enterprise for hedging and by which it is expected that changes in its fair value or cash flow can offset the changes in fair value or cash flow of the hedged item. For a hedging of foreign exchange risk, a non-derivative financial asset or non-derivative financial liability may be used as a hedging instrument.。

第六条 企业在确立套期关系时，应当将套期工具整体或其一定比例（不含套期工具剩余期限内的某一时段）进行指定，但下列情况除外：

Article 6 To establish the hedging relationship, an enterprise shall designate all or certain proportion of the hedging instruments (excluding a certain time period within the residual time limit of the hedging instrument), but with the exception of the following circumstances:。

（一）对于期权，企业可以将期权的内在价值和时间价值分开，只就内在价值变动将期权指定为套期工具；

(1)For an option, the enterprise may separate the intrinsic value from the time value of the option and merely designate the option as a hedging instrument based on the changes of its intrinsic value; and。

（二）对于远期合同，企业可以将远期合同的利息和即期价格分开，只就即期价格变动将远期合同指定为套期工具。

(2)For a forward contract, the enterprise may separate the interest from the spot price of a forward contract and merely designate the forward contract as a hedging instrument based on the changes of spot price.。

第七条 企业通常可将单项衍生工具指定为对一种风险进行套期，但同时满足下列条件的，可以指定单项衍生工具对一种以上的风险进行套期：

Article 7 Generally an enterprise may designate a single derivative instrument as a hedging for one kind of risk, but if the following conditions are met at the same time, it may designate a single derivative instrument as a hedging for one or more kinds of risks:。

（一）各项被套期风险可以清晰辨认；

(1)All risks to be hedged are clear and identifiable;。

（二）套期有效性可以证明；

(2)The effectiveness of hedging may be proved; and。

（三）可以确保该衍生工具与不 同风险头寸之间存在具体指定关系。

(3)It can insure that there is a specific specifying relationship between the derivative instrument and different risk positions.。

套期有效性，是指套期工具的公允价值或现金流量变动能够抵销被套期风险引起的被套期项目公允价值或现金流量变动的程度。

The "effectiveness of hedging" shall refer to the extent that the changes in the fair value or cash flow of a hedging instrument may offset the changes resulted from the hedging risks in the fair value or cash flow of a hedged item.。

第八条 企业可以将两项或两项以上衍生工具的组合或该组合的一定比例指定为套期工具。

Article 8 An enterprise may designate a combination of two or more derivative instruments or a certain proportion of such a combination as a hedging instrument.。

对于外汇风险套期，企业可以将两项或两项以上非衍生工具的组合或该组合的一定比例，或将衍生工具和非衍生工具的组合或该组合的一定比例指定为套期工具。

For a foreign exchange hedging, the enterprise may designate a combination of two or more non-derivative instruments or a certain proportion of such a combination, or a combination of derivative instrument(s) and non-derivative instrument(s) or a certain proportion of such a combination as a hedging instrument.。

对于利率上下限期权或由一项发行的期权和一项购入的期权组成的期权，其实质相当于企业发行的一项期权的（即企业收取了净期权费），不能将其指定为套期工具。

For a collar option, or for an option composed of an issued option and a purchased option, if its essential is equivalent to an option issued by the enterprise (that is to say, the enterprise charges for the net option), the enterprise cannot designate it as a hedging instrument.。

第九条 被套期项目，是指使企业面临公允价值或现金流量变动风险，且被指定为被套期对象的下列项目：

Article 9 The "hedged item" shall refer to the following items which make an enterprise faced to changes in fair value or cash flow and are designated as the hedged objectives:。

（一）单项已确认资产、负债、确定承诺、很可能发生的预期交易，或境外经营净投资；

(1)A single recognized asset, liability, firm commitment, highly probable forecast transaction, or a net investment in an overseas operation;。

（二）一组具有类似风险特征的已确认资产、负债、确定承诺、很可能发生的预期交易，或境外经营净投资；

(2)A group of recognized assets, liabilities, firm commitments, highly probable forecast transactions, or net investments in overseas operations with similar risk characteristics; and。

（三）分担同一被套期利率风险的金融资产或金融负债组合的一部分（仅适用于利率风险公允价值组合套期）。

(3)A portion of the portfolio of financial assets or financial liabilities that share the risk of interest rate of the same hedged (only applicable to a portfolio of hedging in the fair value of interest rate risk).。

确定承诺，是指在未来某特定日期或期间，以约定价格交换特定数量资源、具有法律约束力的协议。

The "firm commitment" shall refer to an agreement with legal control force regarding the exchange of a particular number of resources at the stipulated price on a specific future date or in a specific future period.。

预期交易，是指尚未承诺但预期会发生的交易。

The "forecast transaction" shall refer to a transaction for which no commitment is made, but which is expected to occur.。

第十条 被套期风险是信用风险或外汇风险的，持有至到期投资可以指定为被套期项目。

Article 10 If the hedged risk is a credit risk or foreign exchange risk, the held-to-maturity investment may be designated a hedged item.。

被套期风险是利率风险或提前还款风险的，持有至到期投资不能指定为被套期项目。

If the hedged risk is an interest rate risk or risk of repayment ahead of the schedule, the held-to-maturity investment shall not be designated as a hedged item.。

第十一条 企业集团内部交易形成的货币性项目的汇兑收益或损失，不能在合并财务报表中全额抵销的，该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。

Article 11 If the exchange gain or loss of any monetary item formed by an intra-group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements.。

企业集团内部很可能发生的预期交易，按照进行此项交易的主体的记账本位币以外的货币标价（即按外币标价），且相关的外汇风险将影响合并利润或损失的，该外汇风险可以在合并财务报表中指定为被套期项目。

For a highly probable forecast intra-group transaction of an enterprise, if its price is denominated in a currency other than the functional currency of the subject entering into that transaction (that is to say, its price is denominated in an overseas currency) and if the relevant foreign exchange risk will affect consolidated financial statements, such foreign exchange risk may be designated as a hedged item in the consolidated financial statements.。

第十二条 对于与金融资产或金融负债现金流量或公允价值的一部分相关的风险，其套期有效性可以计量的，企业可以就该风险将金融资产或金融负债指定为被套期项目。

Article 12 For a portion of the risk relating to the cash flow or fair value of a financial liabilities or financial asset, if the effectiveness of hedging may be measured, the enterprise may, based on the risk, designate financial asset or financial liability as a hedged item.。

第十三条 在金融资产或金融负债组合的利率风险公允价值套期中，可以将某货币金额（如人民币、美元或欧元金额）的资产或负债指定为被套期项目。

Article 13 In the matter of a hedging in fair value of the interest rate risk of a portfolio of financial assets or financial liabilities, an asset or liability denominated in a certain currency (such as RMB, US dollar or Euro dollar) may be designated as a hedged item.。

第十四条 企业可以将金融资产或金融负债现金流量的全部指定为被套期项目。

Article 14 An enterprise may designate all of the cash flows of a financial asset or financial liability as a hedged item.。

但金融资产或金融负债现金流量的一部分被指定为被套期项目的，被指定部分的现金流量应当少于该金融资产或金融负债现金流量总额。

However, if only a portion of the cash flows of a financial asset or financial liability is designated as a hedged item, the designated portion shall be less than the total amount of the cash flows of the financial asset or financial liability.。

第十五条 非金融资产或非金融负债指定为被套期项目的，被套期风险应当是该非金融资产或非金融负债相关的全部风险或外汇风险。

Article 15 Where a non-financial asset or non-financial liability is designated as a hedged item, the hedged risk shall be all risks or foreign exchange risks pertinent to this non-financial asset or non-financial liability.。

第十六条 对具有类似风险特征的资产或负债组合进行套期时，该组合中的各单项资产或单项负债应当同时承担被套期风险，且该组合内各单项资产或单项负债由被套期风险引起的公允价值变动，应当预期与该组合由被套期风险引起的公允价值整体变动基本成比例。

Article 16 With regard to a hedging by the portfolio of assets or liabilities with similar risk characteristics, each single asset or liability among the portfolio shall undertake the hedged risk simultaneously, and the changes in fair value of each single asset or liability in the portfolio resulted from the hedged risk shall, by and large, be expected in proportion to the holistic changes in the fair value of the portfolio resulted from the hedged risk.。

第三章 套期确认和计量

Chapter III Recognition and Measurement of Hedging。

第十七条 公允价值套期、现金流量套期或境外经营净投资套期同时满足下列条件的，才能运用本准则规定的套期会计方法进行处理：

Article 17 Where a fair value hedging, cash flow hedging or a hedging of net investment in an overseas operation satisfies the following conditions simultaneously, it may be dealt with through the hedging accounting method as prescribed in these Standards:。

（一）在套期开始时，企业对套期关系（即套期工具和被套期项目之间的关系）有正式指定，并准备了关于套期关系、风险管理目标和套期策略的正式书面文件。

(1)At the commencement of the hedging, the enterprise shall specify the hedging relationship formally (namely the relationship between the hedging instrument and the hedged item) and prepare a formal written document on the hedging relationship, risk management objectives and the strategies of hedging.。

该文件至少载明了套期工具、被套期项目、被套期风险的性质以及套期有效性评价方法等内容。

This document shall at least specify the contents of hedging instrument, the hedged item, the nature of the hedged risk and the method for the effectiveness assessment of the hedging and etc..。

套期必须与具体可辨认并被指定的风险有关，且最终影响企业的损益。

The hedging shall be relevant to the designated specific identifiable risk, and will ultimately affect the profits and losses of the enterprise.。

（二）该套期预期高度有效，且符合企业最初为该套期关系所确定的风险管理策略。

(2)The hedging expectation is highly efficient and meets the risk management strategy, which is confirmed for the hedging relationship by enterprise at the very beginning.。

（三）对预期交易的现金流量套期，预期交易应当很可能发生，且必须使企业面临最终将影响损益的现金流量变动风险。

(3)For a cash flow hedging of forecast transaction, the forecast transaction shall be likely to occur and shall make the enterprise faced to the risk of changes in cash flow, which will ultimately affect the profits and losses.。

（四）套期有效性能够可靠地计量。

(4)The effectiveness of hedging can be reliably measured.。

（五）企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。

(5)An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.。

第十八条 套期同时满足下列条件的，企业应当认定其为高度有效：

Article 18 If a hedging satisfies the following conditions simultaneously, the enterprise shall recognize it as being highly efficient:。

（一）在套期开始及以后期间，该套期预期会高度有效地抵销套期指定期间被套期风险引起的公允价值或现金流量变动；

(1)At the beginning and in subsequent periods of a hedging, this hedging expectation shall be highly effective in offsetting the changes in the fair value or cash flows caused by the hedged risk during the specified periods;。

（二）该套期的实际抵销结果在80%至125%的范围内。

(2)The hedging 's actual offset results are within a range of 80% to 125%.。

第十九条 企业至少应当在编制中期或年度财务报告时对套期有效性进行评价。

Article 19 An enterprise shall at least evaluate the hedging effectiveness when formulating medium-term or annual financial statements.。

第二十条 对利率风险进行套期的，企业可以通过编制金融资产和金融负债的到期时间表，标明每期的利率净风险，据此对套期有效性进行评价。

Article 20 For a hedging of interest rate risk, the enterprise shall, by formulating the maturity timetable of financial assets and financial liabilities, mark out the net risk of interest rate for each period and evaluate the hedging effectiveness accordingly.。

中华人民共和国继承法的英文版

文章摘要：公司法人人格否定制度，是对公司独立人格和股东的有限责任制度两大现代公司法律制度行之有效的补充。在特定情形下对股东有限责任进行修正和维护，达到对公司、股东与债权人一种风险与权利的平衡。但是公司法人制度并非十分充分。近年来,人们投资热情高涨，给社会带来了繁荣和效率，但公司法人人格和股东的有限责任制度的滥用严重破坏了公司法人制度的正常运作，破坏了法律原应践行的公平和正义的目的。新《公司法》第二十条、第六十四条的规定标志着公司法人人格否认制度在我国首次确立。但在具体操作时仍存在许多不足。因此,为改变公司法人人格被滥用的现状,我国现行公司法人人格否认制度的补充和完善势在必行。

【Abstract】：Disregard of the Corporate Entity is an effective supplement for Independent Legal Entity and Limited Liability of Shareholder, which are two important systems of Corporate Law. Under certain circumstances, it achieves a balance between risks and rights of the company, its shareholders and creditors by revising and maintaining shareholder's limited liability. However, this system is far from being perfect. Recent years have seen a surge in investment, which contributes to the prosperity and efficiency of the society. Nevertheless, the abuse of corporate personality and shareholder's limited liability has not only been a disaster to the operation of corporate entity system, but also violated the fairness and justice that law is intended for. Article 20 and Article 64 of the new Corporate Law marked the birth of Disregard of the Corporate Entity in China, but there is much left to be desired in practice. Therefore, more efforts must be made on the supplement and improvement of Disregard of the Corporate Entity in China, so as to change the status quo of corporate entity abusing.。

关键词：公司法人人格否认 、《公司法》、制度完善。

【Keywords】: Disregard of the Corporate Entity; Corporate Law; Suggestions for improvement。

高人指点~观音灵签第二十签 求姻缘的

LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA Important Notice: This English document is coming from LAWS AND REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS (1991.7) which is compiled by the Brueau of Legislative Affairs of the State Council of the People's Republic of China, and is published by the China Legal System Publishing House. In case of discrepancy, the original version in Chinese shall prevail. Whole Document LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA (Adopted at the Third Session of the Sixth National People's Congress, promulgated by Order No. 24 of the President of the People's Republic of China on April 10, 1985, and effective as of October 1, 1985)。

Contents

Chapter I General Provisions。

Chapter II Statutory Succession。

Chapter III Testamentary Succession and Legacy。

Chapter IV Disposition of the Estate。

Chapter V Supplementary Provisions。

Chapter I General Provisions。

Article 1 This Law is enacted pursuant to the provisions of the Constitution of the People's Republic of China with a view to protecting the right of citizens to inherit private property.。

Article 2 Succession begins at the death of a citizen. Article 3 Estate denotes the lawful property owned by a citizen personally at the time of his death, which consists of:。

(1) his income;。

(2) his houses, savings and articles of everyday use;。

(3) his forest trees, livestock and poultry;。

(4) his cultural objects, books and reference materials;。

(5) means of production lawfully owned by him;。

(6) his property rights pertaining to copyright and patent rights; and。

(7) his other lawful property.。

Article 4 Personal benefits accruing from a contract entered into by an individual are heritable in accordance with the provisions of this Law. Contracting by an individual, if permitted by law to be continued by the successor, shall be treated in accordance with the terms of the contract.。

Article 5 Succession shall, after its opening, be handled in accordance with the provisions of statutory succession; where a will exists, it shall be handled in accordance with testamentary succession or as legacy; where there is an agreement for legacy in return for support, the former shall be handled in accordance with the terms of the agreement.。

Article 6 The right to inheritance or legacy of a competent person shall be exercised on his behalf by his statutory agent. The right to inheritance or legacy of a person with limited capacity shall be exercised on his behalf by his statutory agent or by such person himself after obtaining the consent of his statutory agent.。

Article 7 A successor shall be disinherited upon his commission of any one of the following acts:。

(1) intentional killing of the decedent;。

(2) killing any other successor in fighting over the estate;。

(3) a serious act of abandoning or maltreating the decedent; or。

(4) a serious act of forging, tampering with or destroying the will.。

Article 8 The time limit for institution of legal proceedings pertaining to disputes over the right to inheritance is two years, counting from the day the successor became or should have become aware of the violation of his right to inheritance. No legal proceedings, however, may be instituted after the expiration of a period of 20 years from the day succession began.。

Chapter II Statutory Succession。

Article 9 Males and females are equal in their right to inheritance.。

Article 10 The estate of the decedent shall be inherited in the following order: First in order: spouse, children, parents. Second in order: brothers and sisters, paternal grandparents, maternal grandparents. When succession opens, the successor(s) first in order shall inherit to the exclusion of the successor(s) second in order. The successor(s) second in order shall inherit in default of any successor first in order. The children referred to in this Law include legitimate children, illegitimate children and adopted children, as well as step-children who supported or were supported by the decedent. The parents referred to in this Law include natural parents and adoptive parents, as well as step-parents who supported or were supported by the decedent. The brothers and sisters referred to in this Law include blood brothers and sisters, brothers and sisters of half blood, adopted brothers and sisters, as well as step-brothers and step-sisters who supported or were supported by the decedent.。

Article 11 Where a decedent survived his child, the direct lineal descendants of the predeceased child inherit in subrogation. Descendants who inherit in subrogation generally shall take only the share of the estate their father or mother was entitled to.。

Article 12 Widowed daughters-in-law or sons-in-law who have made the predominant contributions in maintaining their parents-in-law shall, in relationship to their parents-in-law, be regarded as successors first in order。

. Article 13 Successors same in order shall, in general, inherit in equal shares. At the time of distributing the estate, due consideration shall be given to successors who are unable to work and have special financial difficulties. At the time of distributing the estate, successors who have made the predominant contributions in maintaining the decedent or have lived with the decedent may be given a larger share. At the time of distributing the estate, successors who had the ability and were in a position to maintain the decedent but failed to fulfil their duties shall be given no share or a smaller share of the estate. Successors may take unequal shares if an agreement to that effect is reached among them.。

Article 14 An appropriate share of the estate may be given to a person, other than a successor, who depended on the support of the decedent and who neither can work nor has a source of income, or to a person, other than a successor, who was largely responsible for supporting the decedent.。

Article 15 Questions pertaining to succession should be dealt with through consultation by and among the successors in the spirit of mutual understanding and mutual accommodation, as well as of amity and unity. The time and mode for partitioning the estate and the shares shall be decided by the successors through consultation. If no agreement is reached through consultation, they may apply to a People's Mediation Committee for mediation or institute legal proceedings in a people's court.。

Chapter III Testamentary Succession and Legacy。

Article 16 A citizen may, by means of a will made in accordance with the provisions of this Law, dispose of the property he owns and may appoint a testamentary executor for the purpose. A citizen may, by making a will, designate one or more of the statutory successors to inherit his personal property. A citizen may, by making a will, donate his personal property to the state or a collective, or bequeath it to persons other than the statutory successors.。

Article 17 A notarial will is one made by a testator through a notary agency. A testator-written will is one made in the testator's own handwriting and signed by him, specifying the date of its making. A will written on behalf of the testator shall be witnessed by two or more witnesses, of whom one writes the will, dates it and signs it along with the other witness or witnesses and with the testator. A will made in the form of a sound-recording shall be witnessed by two or more witnesses. A testator may, in an emergency situation, make a nuncupative will, which shall be witnessed by two or more witnesses. When the emergency situation is over and if the testator is able to make a will in writing or in the form of a sound-recording, the nuncupative will he has made shall be invalidated.。

Article 18 None of the following persons shall act as a witness of a will: (1) persons with no capacity or with limited capacity; (2) successors and legatees; or (3) persons whose interests are related to those of the successors and legatees. Article 19 Reservation of a necessary portion of an estate shall be made in a will for a successor who neither can work nor has a source of income.。

Article 20 A testator may revoke or alter a will he previously made. Where several wills that have been made conflict with one another in content, the last one shall prevail. A notarial will may not be revoked or altered by a testator-written will, a will written on behalf of the testator, a will in the form of a sound- recording or a nuncupative will.。

Article 21 Where there are obligations attached to testamentary succession or legacy, the successor or legatee shall perform them. Anyone who fails to perform the obligations without proper reasons may, upon request by a relevant organization or individual, entail nullification of his right to inheritance by a people's court.。

Article 22 Wills made by persons with no capacity or with limited capacity shall be void. Wills shall manifest the genuine intention of the testators; those made under duress or as a result of fraud shall be void. Forged wills shall be void. Where a will has been tampered with, the affected parts of it shall be void.。

Chapter IV Disposition of the Estate。

Article 23 After the opening of succession, a successor who has knowledge of the death should promptly notify the other successors and the testamentary executor. If one of the successors knows about the death or if there is no way to make the notification, the organization to which the decedent belonged before his death or the residents' committee or villagers' committee at his place of residence shall make the notification.。

Article 24 Anyone who has in his possession the property of the decedent shall take good care of such property and no one is allowed to misappropriate it or contend for it.。

Article 25 A successor who, after the opening of succession, disclaims inheritance should make known his decision before the disposition of the estate. In the absence of such an indication, he is deemed to have accepted the inheritance. A legatee should, within two months from the time he learns of the legacy, make known whether he accepts it or disclaims it. In the absence of such an indication within the specified period, he is deemed to have disclaimed the legacy.。

Article 26 If a decedent's estate is partitioned, half of the joint property acquired by the spouses in the course of their matrimonial life shall, unless otherwise agreed upon, be first allotted to the surviving spouse as his or her own property; the remainder shall constitute the decedent's estate. If the decedent's estate is a component part of the common property of his family, that portion of the property belonging to the other members of the family shall first be separated at the time of the partitioning of the decedent's estate. Article 27 Under any of the following circumstances, the part of the estate affected shall be dealt with in accordance with statutory succession:。

(1) where inheritance is disclaimed by a testamentary successor or the legacy is disclaimed by a legatee;。

(2) where a testamentary successor is disinherited;。

(3) where a testamentary successor or legatee predeceases the testator;。

(4) where an invalidated portion of the will involves part of the estate; or。

(5) where no disposition is made under the will for part of the estate.。

Article 28 At the time of the partitioning of the estate, reservation shall be made for the share of an unborn child. The share reserved shall, if the baby is stillborn, be dealt with in accordance with statutory succession.。

Article 29 The partitioning of a decedent's estate shall be conducted in a way beneficial to the requirements of production and livelihood; it shall not diminish the usefulness of the estate. If the estate is unsuitable for partitioning, it may be disposed of by such means as price evaluation, appropriate compensation or co-ownership.。

Article30 A surviving spouse who remarries is entitled to dispose of the property he or she has inherited, subject to no interference by any other person.。

Article 31 A citizen may enter into a legacy-support agreement with a person who, in accordance with the agreement, assumes the duty to support the former in his or her lifetime and attends to his or her interment after death, in return for the right to legacy. A citizen may enter into a legacy-support agreement with an organization under collective ownership which, in accordance with the agreement, assumes the duty to support the former in his or her lifetime and attends to his or her interment after death, in return for the right to legacy.。

Article 32 An estate which is left with neither a successor nor a legatee shall belong to the state or, where the decedent was a member of an organization under collective ownership before his or her death, to such an organization.。

Article 33 The successor to an estate shall pay all taxes and debts payable by the decedent according to law, up to the actual value of such estate, unless the successor pays voluntarily in excess of the limit. The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.。

Article 34 The carrying out of a legacy shall not affect the payment of taxes and debts payable by the legator according to law.。

Chapter V Supplementary Provisions。

Article 35 The people's congress of a national autonomous area may, in accordance with the principles of this Law and the actual practices of the local nationality or nationalities with regard to property inheritance, enact adaptive or supplementary provisions. Provisions made by autonomous regions shall be reported to the Standing Committee of the National People's Congress for the record. Provisions made by autonomous prefectures or autonomous counties shall become effective after being reported to and approved by the standing committee of the people's congress of the relevant province or autonomous region and shall be reported to the Standing Committee of the National People's Congress for the record.。

Article 36 For inheritance by a Chinese citizen of an estate outside the People's Republic of China or of an estate of a foreigner within the People's Republic of China, the law of the place of domicile of the decedent shall apply in the case of movable property; in the case of immovable property, the law of the place where the property is located shall apply. For inheritance by a foreigner of an estate within the People's Republic of China or of an estate of a Chinese citizen outside the People's Republic of China, the law of the place of domicile of the decedent shall apply in the case of movable property; in the case of immovable property, the law of the place where the property is located shall apply. Where treaties or agreements exist between the People's Republic of China and foreign countries, matters of inheritance shall be handled in accordance with such treaties or agreements. Article 37 This Law shall go into effect as of October 1, 1985.。

Article检索类型

因缘皆是前世注定的 又岂是算出来的。

020→二十签→中签→古人→姜太公遇文王→辰宫。

诗曰

当春久雨喜开晴 玉兔金乌渐渐明 。

旧事消散新事遂 看看一跳遇龙门 。

■当春本作堂春

■玉兔金乌指月亮太阳

诗意→此卦久雨初明之象 凡事遂意也 。

解曰 神佛护持 有灾无危 途生平安 到底荣归 。

家宅→中平

自身→祈福

求财→未遇

交易→待时

婚姻→随意

六甲→女

行人→阻

田蚕→阻

六畜→阻

寻人→迟

公讼→和

移徙→吉

失物→见

疾病→禳星

山坟→吉

故事

■姜太公遇文王

周 姜尚 字子牙 汲人(东海许州人) 。

道号飞熊 先世封於吕 亦曰吕望 。

避纣乱居东海之滨 钓於 溪(渭水) 。

其钩为直 意不在鱼 志在君相 。

文王闻其贤 聘为师(丞相) (其时年八十)。

后周伐纣 灭商兴周

武王称曰尚父 封其子丁公於齐 。

佛教对命运的看法http://cn.jiaoyou8.com/friends_diary/%D0%D0%C6%D0%C8%F8%B5%C0/0_0_0/view_00524969_yes_0_0.html 。

改变命运的方法：

1.深入经藏 智慧如海 -----如海的智慧自然就会给自己积福积德 。

2.吃素----直接果报就是健康长寿 。

3.布施----做慈善事业 布施佛经 佛像 还有力所能及的事情 。

经云：诸供养中 法供养最

经云：舍一得万报

布施钱财的果报是得财富报

4.念阿弥陀佛 发愿求生西方 就有25位西方极乐世界的大菩萨护持你 。

趋吉避凶是自然的

5.当有急难恐怖 但自归命观世音菩萨------无量寿经云 。

有危险菩萨会帮助你的

6.多做善事 多帮助他人 不求回报 福报会跟着你走 。

这样能够做到 你的一生就会得到改变 。

看了凡四训

他就是一个成功改变命运的人 并把他的方法留下来 。

许多人因此而改变一生

http://so.youku.com/search_video/q_%E4%BA%86%E5%87%A1%E5%9B%9B%E8%AE%AD 。

并有法师为你讲解

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