Issued sluggish signs up for custom golden receipt also is not condemnatory advice note .

海关出具的滞报金收据也不是处罚通知书。

Punishment counterpoises , can by executive authority or judiciary or other the organization that has condemnatory right is in its are legal the exercise inside limits of one 's functions and powers .

处罚权，只能由行政机关或司法机关或其他有处罚权的组织在其法定职权范围内行使。

And islamic groups running the gamut from the banned opposition muslim brotherhood to the sheik of al-azhar , egypt 's highest religious authority , along with pope shenouda iii , came out with strong condemnatory statements and calls for egyptian unity .

伊斯兰团体开始在从反对派穆斯林兄弟会到al-azhar酋长（埃及最高宗教领袖）和诺达三世的所有范围内发表强力的处罚声明并呼吁埃及的团结。

The author thinks , this kind of behavior is incorrect , but at present qualitative check system still does not have condemnatory basis , concerned branch ought to be aimed at this kind of problem , adopt in time answer measure , make edit concerned code , regulations and standard , give to this kind of behavior standard .

笔者认为,这种行为是不正确的,但是目前质检系统尚无处罚依据,有关部门应当针对这类问题,及时采取应对措施,制修订有关法规、规章和标准,对这种行为予以规范。

The generation that the article basically discusses total accountant , build and develop overview ; to do real issue to beg actual effect , the obligation that fulfils total accountant , influence and condemnatory ; stress a focal point , solve good job difficulty and heat , raise the working level of total accountant .

本文主要论述总会计师的产生、建立和发展简况;办实事求实效,落实总会计师的职责、权力和处罚;突出重点,解决好工作难点和热点,提高总会计师的工作水平。