billchoa/3036384256-COMP7607-data huggingface dataset:
user: Please translate the following sentence from English to Chinese: provision of entertainment information;

assistant: 提供娛樂資訊；
user: Please translate the following sentence from English to Chinese: Foreign exchange adjustments .

assistant: 外匯調整.
user: Please translate the following sentence from English to Chinese: The Chambishi Processing Plant was successfully built and transformed from an old concentrator.

assistant: Chambishi 選礦廠已由舊選礦廠成功改建。
user: Please translate the following sentence from English to Chinese: Gross profit Other operating income Selling and distribution costs General and administrative expenses

assistant: 毛利其他經營收入銷售及分銷成本一般及行政開支
user: Please translate the following sentence from English to Chinese: The following table sets forth a breakdown of the revenue generated from sales of package tours by destination for the periods indicated:

assistant: 下表載列就所示期間按目的地劃分的來自旅行團銷售的收益分析：
user: Please translate the following sentence from English to Chinese: Our Company, the Joint Bookrunners (or their respective agents and nominees) or the designated White Form eIPO Service Provider (where applicable), or our respective agents and nominees, have full discretion to reject or accept any application, or to accept only part of any application.

assistant: 本公司、聯席賬簿管理人（或彼等各自的代理及代名人）或指定白表 eIPO服務供應商（如適用）或彼等各自的代理及代名人可全權決定拒絕受理或接納任何申請，或只接納任何申請的某部分。
user: Please translate the following sentence from English to Chinese: and — significant changes in the technological, market, economic or legal environment that have an adverse effect on the debtor.

assistant: 及 －環境的重大變動（包括技術、市場、經濟或法律）對債務人構成不利影響。
user: Please translate the following sentence from English to Chinese: We had net current liabilities during the Track Record Period, primarily attributable to the time lag between our investment of capital in new farms and the commencement of production and sales of raw milk at these farms.

assistant: 我們於往績記錄期錄得淨流動負債，主要是由於我們就新牧場投入資本投資與該等牧場開始生產及銷售原料奶之間有時間差距所致。
user: Please translate the following sentence from English to Chinese: The property is currently leased to Guangdong Yangcheng Advertising Company Limited, a company which is accounted for as an 80% owned subsidiary of the Company, for a term from 1 April 2004 to 31 March 2005 at a daily rent of RMB409.84.

assistant: 該物業目前由視爲貴公司擁有80%權益之附屬公司廣東羊城廣告有限公司租用，年期自二零零四年四月一日起至二零零五年三月三十一日屆滿，日租爲人民幣 409.84元。
user: Please translate the following sentence from English to Chinese: OVERVIEW OF THE PRC ECONOMY

assistant: 中國的經濟概覽
user: Please translate the following sentence from English to Chinese: The carrying amount of construction in progress is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (Note 2.6). APPENDIX I

assistant: 倘若資產賬面值高於估計可收回金額，在建工程的賬面值即時撇減至可收回金額（附註2.6）。 附錄一
user: Please translate the following sentence from English to Chinese: 51% Cinda P&C(5)

assistant: 51% 信達財險(5)
user: Please translate the following sentence from English to Chinese: In addition, the portion of hotel-type serviced apartments developed by the Relevant Group only represented approximately 0.7% of our Group’s total land reserve as of the period ended October 31, 2013 and the estimated revenue apportioned to such hoteltype serviced apartments is expected to be minimal when comparing to our Group’s revenue as a whole.

assistant: 再者，相關集團發展的該部份酒店式服務公寓，於截至2013年10月31日止期間僅佔本集團總土地儲備約0.7%，與本集團的整體收入比較，預期分攤予酒店式服務公寓的估計收入極微。
user: Please translate the following sentence from English to Chinese: No. 24 Tangshan

assistant: 唐山街24號
user: Please translate the following sentence from English to Chinese: The securities referred to in this Web Proof Information Pack have not been registered under the Securities Act.

assistant: 本網上預覽資料集所述的該等證券尚未根據《證券法》登記。
user: Please translate the following sentence from English to Chinese: Administration* .

assistant: 行政* .
user: Please translate the following sentence from English to Chinese: The Group intends to acquire three trucks and approximately 2,000 sq.ft.

assistant: 本集團擬收購三輛貨車及約2,000平方呎之貨倉。
user: Please translate the following sentence from English to Chinese: There were no inter-segment sales in this segment in the six months ended June 30, 2012.

assistant: 截至2012年6月30日止六個月，該分部概無分部間的銷售。
user: Please translate the following sentence from English to Chinese: The ministries, commissions, People’s Bank of China, Audit Office and institutions with administrative functions directly under the State Council may formulate rules and regulations within the jurisdiction of their respective departments based on the laws and the administrative regulations, decisions and rulings of the State Council.

assistant: 國務院各部、委員會、中國人民銀行、國家審計署和具有行政管理職能的直屬機構，可以根據法律和國務院的行政法規、決定、命令，在其各自部門的司法權限範圍內制定規章。
user: Please translate the following sentence from English to Chinese: There is no maximum number of Directors unless otherwise determined from time to time by members of the Company.

assistant: 除非本公司股東不時另有決定，否則董事人數並無最高限額。
user: Please translate the following sentence from English to Chinese: The number of Offer Shares to be offered under the Hong Kong Public Offering and the International Offering may be subject to reallocation as described in the section headed “Structure of the Global Offering — The Hong Kong Public Offering — Reallocation” below.

assistant: 根據香港公開發售及國際發售提呈發售的發售股份數目，或會根據下文題爲「全球發售的架構－香港公開發售－重新分配」一節所述進行重新分配。
user: Please translate the following sentence from English to Chinese: The Directors confirm that the Group will continue to focus on the design, manufacture and sale of controller systems for various consumer electrical and electronic appliances in the future.

assistant: 董事確認，本集團將於未來繼續集中於設計、製造及銷售各種消費電器及電子用品的控制器系統。
user: Please translate the following sentence from English to Chinese: Sapphire continued to collect and record the data according to the western standard.

assistant: Sapphire 按照西方標準繼續收集並記錄數據。
user: Please translate the following sentence from English to Chinese: We also have our internal procedure guideline to follow when selecting suppliers which normally requires us to consider different suppliers before making a choice on each transaction.

assistant: 本集團挑選供應商時亦遵循內部程序指引，一般要求本集團在作出各交易選擇前考慮不同的供應商。
user: Please translate the following sentence from English to Chinese: We expect to be able to continue to make such requests in the future.

assistant: 本集團預期在將來能夠繼續提出該等要求。
user: Please translate the following sentence from English to Chinese: The primary responsibilities of the remuneration and assessment committee are to formulate the evaluation standards and conduct evaluation of the Directors and senior management, and to determine, and review the compensation policies and schemes for the Directors and senior management, including, among other things:

assistant: 薪酬與考覈委員會的主要職責爲制訂對董事及高級管理層進行評估的標準及對彼等進行評估，以及確定和審閱董事及高級管理層的薪酬政策及計劃，其中包括：
user: Please translate the following sentence from English to Chinese: SUMMARY OF PRC LAWS RELATING TO THE PROPERTY SECTOR

assistant: 關於房地產行業的中國法律概要
user: Please translate the following sentence from English to Chinese: Mega Capital (Asia) may, at its option, also cover any over-allocations by, among other means, purchasing Shares in the secondary market or through stock borrowing arrangements from holders of Shares or exercise of the Over-allotment Option, or by a combination of these means or otherwise as may be permitted under applicable laws.

assistant: 兆豐資本（亞洲）可選擇（其中包括）在二手市場購買股份、向股份持有人達成借股安排或行使超額配股權，或將多個手段結合或適用法律容許之其他手段，以補足超額分配。
user: Please translate the following sentence from English to Chinese: RISK FACTORS Furthermore, we are required to reassess the fair value of any investment properties we may hold.

assistant: 風險因素 此外，我們須重估我們或會持有的任何投資物業的公允值。
user: Please translate the following sentence from English to Chinese: The Group has signed a non-legally binding letter of intent with Ningbo EconomicTechnological Development Area Blood Purification Equipment Company Limited dated 18th May 2001 for, through the establishment of the Proposed Blood Purification Equipment Joint Venture, co-operating in the production of blood purification equipment including but not limited to plasma separators, hemodialysis filters, etc.

assistant: 董事預期，建議血液淨化設備合營企業將生產的血液淨化產品將包括（但不限於）血漿分離器、血液透析器等。
user: Please translate the following sentence from English to Chinese: Please refer to the details contained in the preceding pages subject to adjustments for the Share Subdivision and the conversion of the Preferred Shares to Class B Shares.

assistant: 請參閱前面數頁所載詳情，或會就股份分拆及優先股轉換爲B類股份作出調整。
user: Please translate the following sentence from English to Chinese: Thereafter, Rise Mount acquired the remaining minority Shareholders’ Shares (save for Ms. Sun Kam Ching, Mr. Or Hon Fai and Po Sang Group) on October 8, 2010 pursuant to a compulsory acquisition.

assistant: 其後，Rise Mount於2010年10月8日根據一項強制性收購，收購剩餘的少數股東股份（孫錦程女士、柯漢輝先生及Po Sang Group的股份除外）。
user: Please translate the following sentence from English to Chinese: Further, the Group has engaged Mr. Huang Wei, a practicing lawyer in the PRC and a partner to Tian Yuan Law Firm, as the Group’s legal consultant;

assistant: 另外，本集團已委聘黃偉先生（中國執業律師及天元律師事務所之合夥人）爲法律顧問；
user: Please translate the following sentence from English to Chinese: Income tax payable.

assistant: 應付所得稅 .
user: Please translate the following sentence from English to Chinese: The good quality of the Group’s magazines, in addition to the distinctive positioning of the Group’s magazine in the market, attracts both readers and advertisers.

assistant: 除了其別具一格的市場定位外，本集團所出版的雜誌質素優良，亦吸引了讀者和廣告商。
user: Please translate the following sentence from English to Chinese: Administrative expenses increased 35.2% to HK$51.5 million for the year ended 31 December 2005 from HK$38.1 million for the year ended 31 December 2004.

assistant: 行政開支 行政開支由截至二零零四年十二月三十一日止年度的38,100,000港元增加35.2%至截至二零零五年十二月三十一日止年度的51,500,000港元。
user: Please translate the following sentence from English to Chinese: Whole of life contracts with floor levels of policyholder benefits that accrue at rates set at inception and do not vary subsequent with market conditions are written in the Korean life operations.

assistant: 全部設有最低保單持有人給付額（按訂約時釐定的比率累計而不受其後市況變動影響）的壽險合約皆由韓國壽險業務承保。
user: Please translate the following sentence from English to Chinese: Valuation of properties owned by our Group as at 31 March 2013 as set out in the property valuation report in Appendix III to this prospectus .

assistant: 本招股章程附錄三物業估值報告所載由本集團擁有的物業 於二零一三年三月三十一日的估值 .
user: Please translate the following sentence from English to Chinese: 3. The business focus of the restaurant does not include wedding banquet although it can provide wedding banquet and other dining services to customers upon request, while no specific banquet facilities, event packages nor tailor-made services are available. Such services are thus not included in the featured services of the respective restaurant.

assistant: 3. 婚宴筵席並非該酒樓的業務重心，儘管其可按要求向顧客提供婚宴筵席及其他餐飲服務，惟並不提供專門筵席設施、宴會服務或定製服務，故各酒樓特色服務中並不包含該等服務。
user: Please translate the following sentence from English to Chinese: Please see “Risk Factors — Our future expansion plans are subject to risks and uncertainties, and may be difficult or expensive to manage”.

assistant: 請參閱「風險因素—本公司之未來擴張計劃須面對風險及不明朗因素，管理方面可能遭遇困難或費用高昂」一節。
user: Please translate the following sentence from English to Chinese: Shenzhen Hailong Construction Products Co., Ltd. is an incorporated sino-foreign cooperative joint venture.

assistant: 深圳海龍建築製品有限公司註冊成立爲中外合資公司。
user: Please translate the following sentence from English to Chinese: — control noise pollution and ensure broad compliance;

assistant: －控制噪音污染以確保全面遵例；
user: Please translate the following sentence from English to Chinese: 2. Offer to Purchase the Hong Kong Offer Shares

assistant: 2. 提出購買香港發售股份的要約
user: Please translate the following sentence from English to Chinese: The balance of the lease deposit can also be applied and used to settle any outstanding lease amounts for a lease contract with a term that is about to expire.

assistant: 租賃保證金的結算亦可用於清算因租賃合同即將到期的任何未償還的租賃金額。
user: Please translate the following sentence from English to Chinese: We normally make advance payments to procure equipment and then collect such amounts from customers subsequently.

assistant: 我們採購設備時一般會預付墊款，隨後再向我們的客戶收回有關款項。
user: Please translate the following sentence from English to Chinese: We have obtained the necessary approvals from the relevant authorities for the Reorganization, and the Reorganization complies with the relevant laws and regulations.

assistant: 我們已就重組向有關當局取得所需批准，而重組符合有關法律及法規。
user: Please translate the following sentence from English to Chinese: As a result of our rising stock price, we were able to exercise the accelerated expiry right for the CDN$1.60 per Share warrants on March 18, 2010, resulting in all CDN$1.60 per Share warrants subsequently exercised by April 22, 2010.

assistant: 鑑於我們的股價不斷上升，我們於2010 年3月18日行使每股1.60加元的認股權證的提前到期權利，導致所有每股行使價1.60加元的認股權證其後於 2010 年 4 月 22 日前獲行使。
user: Please translate the following sentence from English to Chinese: To retire the U.S. Treasury Department’s preferred units in AIA Aurora LLC and the ALICO SPV, AIG will apply the proceeds of further future asset monetisations, including the proceeds of sales of Shares in the future, and sales of the equity securities of MetLife that the ALICO SPV will own after the closing of the sale of ALICO to MetLife.

assistant: 爲贖回美國財政部所持的AIA Aurora LLC及ALICO特殊目的公司優先股單位，AIG將動用日後資產套現所得款項（包括日後出售股份所得款項）及出售ALICO特殊目的公司向MetLife出售ALICO完成後所擁有的MetLife股本證券所得款項。
user: Please translate the following sentence from English to Chinese: For the purpose of this report, the share capital of the Group as at 31 March 2009 and 2010 represented the aggregate amount of the nominal value of the issued share capital of the entities now comprising the Group at the end of reporting periods.

assistant: 就本報告而言，　貴集團於二零零九年及二零一零年三月三十一日之股本指目前構成　貴集團實體於報告期末之已發行股本面值總額。
user: Please translate the following sentence from English to Chinese: Overseas sales(3) .

assistant: 海外銷售(3) .
user: Please translate the following sentence from English to Chinese: Capital and reserves Share capital .

assistant: 資本及儲備股本 . 儲備 .
user: Please translate the following sentence from English to Chinese: In the year ended 31 December 2008 and the first six months of 2009, Pacific-Antai generated premium income of RMB1,047 million and RMB499 million, respectively, and net profit of RMB1 million and RMB5 million, respectively, each as calculated under PRC GAAP. Pacific-Antai is primarily engaged in the underwriting of various types of life insurance products, serving over 300,000 customers through its headquarters in Shanghai and its branches in Guangdong Province and Jiangsu Province.

assistant: 在截至 2008 年 12 月 31 日止年度及 2009 年首六個月，按中國會計準則計算，太平洋安泰的保費收入分別達人民幣10.47億元及人民幣4.99億元，淨利潤分別爲人民幣 100 萬元及人民幣 500 萬元。 太平洋安泰主要承保多種人壽保險產品，並通過位於上海市的總部及位於廣東省及江蘇省的分公司爲 30 多萬名客戶提供服務。
user: Please translate the following sentence from English to Chinese: The registration requirements mentioned above are the basic requirements for undertaking public sector foundation works projects.

assistant: 上述註冊要求是承接公營機構地基工程項目的基本要求。
user: Please translate the following sentence from English to Chinese: No account has been taken of the Shares which may fall to be issued upon the exercise of Over-allotment Option or any Shares which may be issued upon exercise of the options which have been granted under the Pre-IPO Share Option Scheme and which may be granted under the Share Option Scheme and any Shares which may fall to be allotted and issued or repurchased by the Company pursuant to the general mandates referred to in the paragraph headed “Written resolutions of all Shareholders passed on 26 May 2008” in Appendix V to this prospectus or otherwise.

assistant: 並無計及因超額配股權獲行使而可能發行之股份或首次公開發售前購股權計劃下已授出之購股權及購股權計劃下可能授出之購股權獲行使而可能發行之任何股份，或根據本招股章程附錄五「全體股東於二零零八年五月二十六日通過的書面決議案」一段提及之一般授權或以其他方式而可能由本公司配發及發行或購回之任何股份。
user: Please translate the following sentence from English to Chinese: Low or slow sales may also lead to excess inventory and surplus capacity.

assistant: 銷售較低或緩慢亦可導致存貨過多及產能過剩。
user: Please translate the following sentence from English to Chinese: Presentation — Offsetting Financial Assets and Financial Liabilities1 Amendments to IAS 36 Impairment of Assets — Recoverable Amount Disclosures for Non-financial Assets1 Amendments to IAS 39 Financial Instruments:

assistant: 呈列—抵銷金融資產及金融負債1 國際會計準則第 36 號（修訂本）資產減值—非金融資產之可收回金額披露1 國際會計準則第 39 號（修訂本）金融工具：
user: Please translate the following sentence from English to Chinese: As such, our Directors believe that we are financially independent from our Controlling Shareholders and their associates.

assistant: 因此，本公司董事相信本集團在財務上獨立於控股股東及其聯繫人。
user: Please translate the following sentence from English to Chinese: TECHNICAL REPORT

assistant: 技術報告
user: Please translate the following sentence from English to Chinese: (2) whether the carrying value of an asset can be supported by the net present value of future cash flows which are estimated based upon the continuing use of the asset or disposal;

assistant: (2)資產賬面值是否高於未來現金流量的淨現值，而未來現金流量按持續使用或出售該資產評估；
user: Please translate the following sentence from English to Chinese: DIRECTORS, SENIOR MANAGEMENT AND STAFF Executive Directors Mr. Wong Thomas Wai Yuk, aged 52, the founder of our Group, was appointed as a Director on 24 February 2014 and redesignated as an executive Director on 10 April 2015.

assistant: 董事、高級管理層及員工 執行董事 黃懷鬱先生，52 歲，本集團創辦人，於二零一四年二月二十四日獲委任爲董事，並於二零一五年四月十日調任爲執行董事。
user: Please translate the following sentence from English to Chinese: Save as disclosed in this prospectus, Mr. Wang, Mr. Huang, Mr. Liao, Mr. Yang and Mr. Zhuang are not related to each other.

assistant: 除本招股章程所披露者 外，汪先生、黃先生、廖先生、楊先生及莊先生之間互相併無關連。
user: Please translate the following sentence from English to Chinese: Silver often tracks the gold price due to store of value, although the gold to silver price ratio can vary.

assistant: 儘管黃金與白銀的價格比率可能不同，但由於同屬保值物，白銀價格通常隨金價起伏。
user: Please translate the following sentence from English to Chinese: As such, a tax provision based on the applicable EIT rate was made based on the estimated taxable profit of Huizhou Junyang for the year ended 31 December 2009.

assistant: 故此，截至二零零九年十二月三十一日止年度，惠州駿洋根據估計應課稅利潤按適用企業所得稅稅率計提稅項撥備。
user: Please translate the following sentence from English to Chinese: (c) Domain name

assistant: (c) 域名
user: Please translate the following sentence from English to Chinese: She was appointed as a Justice of Peace in 1992 and as Cavaliere by the Italian government in 1999.

assistant: 她於1992年獲委任爲太平紳士，並於1999年獲意大利政府封爲「騎士」。
user: Please translate the following sentence from English to Chinese: Foreign exchange or RMB funds for settlement under the capital account must be used in the way as approved by the SAFE and its branches, and the SAFE and its branches are empowered to supervise the use of the foreign exchange or RMB funds for settlement under the capital account and the alterations of the capital accounts.

assistant: 資本項目的外匯及結匯的人民幣資金，應按國家外匯管理局及其分支機搆批准的用途使用，且國家外匯管理局及其分支機搆有權對資本項目的外匯及結匯的人民幣資金的使用及資本項目的變動情況進行監督。
user: Please translate the following sentence from English to Chinese: (b) any contract or arrangement for the giving of any guarantee, security or indemnity to a third party in respect of a debt or an obligation of the Company or any of its subsidiaries for which the Director or his associate(s) has himself/themselves assumed responsibility in whole or in part and whether alone or jointly with others under a guarantee or indemnity or by the giving of security;

assistant: (b) 就本公司或其任何附屬公司的債務或責任向第三方提供任何擔保、抵押或彌償保證（董事或其聯繫人根據擔保或彌償保證或透過提供抵押就該等債務或責任單獨或共同承擔全部或部分責任）而訂立的任何合約或安排；
user: Please translate the following sentence from English to Chinese: Enterprises that require foreign exchange for recurring activities such as trading and payment of staff remuneration may purchase foreign exchange from designated banks, subject to the production of relevant supporting documents.

assistant: 倘任何企業需要外匯以完成其經常性業務（如貿易業務及支付僱員薪金），可向指定銀行購買，惟須出示有關證明文件予以證明。
user: Please translate the following sentence from English to Chinese: Simpler geological conditions:

assistant: 地質條件簡單：
user: Please translate the following sentence from English to Chinese: (iii) that the amendments to the articles of association of the Company be approved, the new articles of association of the Company proposed and submitted by the Directors for consideration in shareholders’ meeting of the Company be adopted, and the authority be granted to the board of Directors (or its representative(s)) to make any necessary amendment to the articles of association of the Company and shareholding structure of the Company in response to the actual circumstances under which the H Shares are issued;

assistant: (iii) 通過修訂本公司章程，採納董事在本公司股東大會上提呈之新章程； 同時授權董事會（或其代表）對章程及股本結構作出必須修改，以實際反映本公司發行H股後之實際情況；
user: Please translate the following sentence from English to Chinese: Such a revaluation surplus will not be recorded in the Group’s financial statements as the Group accounts for its interests in land and buildings at cost.

assistant: 由於本集團將其土地及樓宇之權益按成本入賬，因此重估盈餘將不會記入本集團之財務報表。
user: Please translate the following sentence from English to Chinese: Registration Number

assistant: 註冊編號
user: Please translate the following sentence from English to Chinese: G. NOTES TO THE FINANCIAL INFORMATION (continued)

assistant: G. 財務資料附註（續）
user: Please translate the following sentence from English to Chinese: The balance of finished goods decreased slightly from approximately RMB17.5 million as at 31 December 2014 to approximately RMB16.5 million as at 31 December 2015.

assistant: 成品結餘由二零一四年十二月三十一日的約人民幣 17.5 百萬元輕微減少至二零一五年十二月三十一日的約人民幣 16.5 百萬元。
user: Please translate the following sentence from English to Chinese: The competition in Hong Kong and Macau water-related facility service market is moderately concentrated.

assistant: 因此，香港及澳門水景設施服務市場的競爭，存在一定的集中度。
user: Please translate the following sentence from English to Chinese: Our current plan with respect to future capital expenditures is subject to change based on the implementation of our business strategy and market conditions.

assistant: 我們有關未來資本開支的現有計劃，將視乎我們執行業務策略和市況而可能會有所更改。
user: Please translate the following sentence from English to Chinese: After Listing, our Company’s remuneration committee will review and determine the remuneration and compensation packages of our Directors with reference to their responsibilities, workload, the time devoted to the Group and the performance of the Group.

assistant: 上市後，本公司的薪酬委員會將參考董事的職責、工作量及投放於本集團的時間以及本集團的表現，檢討及釐定彼等的酬金及薪酬待遇。
user: Please translate the following sentence from English to Chinese: The coal produced in these provinces is transported by railroads from the mines to Xuzhou Power Plant.

assistant: 這些省份所產的煤炭，是從各煤礦通過鐵路運送到徐州發電廠。
user: Please translate the following sentence from English to Chinese: As our Directors believe that our chance of obtaining new contracts or renewing existing contracts depends on, among others, our Group’s reputation, we do not rely heavily on promotional activities.

assistant: 由於董事相信我們獲得新合約或重續現有合約的機會乃取決於（其中包括）本集團的聲譽，因此我們並無倚重推廣活動。
user: Please translate the following sentence from English to Chinese: Enterprise income tax According to the Enterprise Income Tax Law of the PRC 《( 中華人民共和國企業所得稅法》) (the ‘‘EIT Law’’), which was promulgated on 16 March 2007 and amended on 24 February 2017, and the Implementing Regulations of the EIT Law 《( 中華人民共和國企業所得稅法實施條例》), which was promulgated by the State Council on 6 December 2007, the income tax for both domestic and foreign-invested enterprises is at the same rate of 25%.

assistant: 企業所得稅 根據於二零零七年三月十六日頒佈且於二零一七年二月二十四日修訂之《中華人民共和國企業所得稅法》（「《企業所得稅法》」）及於二零零七年十二月六日國務院頒佈之《中華人民共和國企業所得稅法實施條例》，內商及外商投資企業的所得稅稅率一律爲 25 % 。
user: Please translate the following sentence from English to Chinese: Joint reporting accountants Property valuer Receiving banker

assistant: 聯席申報會計師 物業估值師收款銀行
user: Please translate the following sentence from English to Chinese: We consider that the sales partners are like distributors of our products.

assistant: 我們將銷售夥伴視作我們產品的分銷商。