Article 33 the state shall establish and improve financial institutions for foreign trade and establish funds for foreign trade development and risk as the development of foreign trade requires 第三十三条国家根据对外贸易发展的需要，建立和完善为对外贸易服务的金融机构，设立对外贸易发展基金、风险基金。
So it is necessary for accountant firms to establish a system of individual quality guarantee , to build up professional risk funds , and to recognize deferred revenue responding to the delayed - risk 事务所可以通过建立个人质量保证制度、提取职业风险基金或划定延期支付收入等方式以应对审计风险时滞性特点。
Article 33 the state shall establish and improve financial institutions for foreign trade and establish funds for foreign trade development and risk funds as the development of foreign trade requires 第三十三条国家根据对外贸易发展的需要，建立和完善为对外贸易服务的金融机构，设立对外贸易发展基金风险基金。
Article 111 a stock exchange shall derive a certain proportion from its transaction fees , membership dues and seat fees to establish a risk fund . the risk fund shall be controlled by the board of governors of the stock exchange 第一百一十一条证券交易所应当从其收取的交易费用和会员费席位费中提取一定比例的金额设立风险基金。
There are even a few tall office buildings sprouting in kabul these days , and one enterprising british businessman is setting up a venture - capital fund to invest in anything from gem - mining to the export of saffron 如今，一些高层写字楼出现在喀布尔市内，一名富有魄力的英国商人正建立一支风险基金用以投资阿富汗的各项事业，无论是宝石矿采还是藏红花出口。
The securities clearing risk fund shall be derived from the business revenue and profits of a securities registration and clearing institution , and may also be collected from securities firms at a certain percentage of the volume of their securities traded 证券结算风险基金从证券登记结算机构的业务收入和收益中提取，并可以由证券公司按证券交易业务量的一定比例缴纳。
3 . the new - built foreign funded productive enterprises shall enjoy exemption from urban maintenance and construction tax , expansion funds for local undertakings . educational expense extra , grain risk funds and flood control funds and other stipulation fees 3外商投资新办的生产性企业，从产品销售之日起，五年内免征城市维护建设税地方事业发展基金教育费附加粮食风险基金防洪保安资金等规费。
Fund of deputy food venture is to stablize value of deputy food market , stimulative non - staple food tastes production to stabilize growth , safeguard non - staple food to taste current order , deepen deputy food price to reform , executive non - staple food tastes the special fund of macroscopical adjusting control 副食品风险基金是平抑副食品市场价格,促进副食品生产稳定增长,维护副食品流通秩序,深化副食品价格改革,实施副食品宏观调控的专项基金。
