<正> b.数批货物由同一艘船只装运,并且同一航程,即使写明已装上船的几份提单的日期不都一样,也不能视为分批装运。 Shipments made on the same ship and for the same voyage, even if the Bills of Lading evidencing shipment on board bear different dates, will not be regarded as partial shipments. c.季度会计报表和年度会计报告应分别报送主管财政部门,当地税务机关,企业主管部门和投资人。 Quarterly accounting statements and annual accounting reports shall be filed separately with: (a) the requlatory finance department: (b) the local taxation authority: (c) the requlatory department of the