and may not, in violation of the provisions of the laws or administrative rules and regulations, carry out unauthorized reduction of, or exemption from collection of budgetary revenues that ought to be collected or postpone the collection thereof, and may not intercept, withhold or misappropriate the budgetary revenues.

不得违反法律、行政法规规定，擅自减征、免征或者缓征应征的预算收入，不得截留、占用或者挪用预算收入。

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.

存有遗产的人，应当妥善保管遗产，任何人不得侵吞或者争抢。

Article 39 No organization or individual may occupy, misappropriate or arbitrarily allocate a trade union’s assets, funds or immovable property allocated by the State for use by the trade union.

第三十九条 工会的财产、经费和国家拨给工会使用的不动产，任何组织和个人不得侵占、挪用和任意调拨。

Article 46 The departments or units which have the obligation to turn over budgetary revenues must, in accordance with the laws, administrative rules and regulations and the provisions of the financial department under the State Council, turn over in time and in full amount the budgetary funds that ought to be turned over to the State treasury (hereinafter referred to as the treasury), and may not intercept, withhold, misappropriate or default the turnover.

第四十六条有预算收入上缴任务的部门和单位，必须依照法律、行政法规和国务院财政部门的规定，将应当上缴的预算资金及时、足额地上缴国家金库(以下简称国库)，不得截留、占用、挪用或者拖欠。

Article 43 Relevant departments of the State shall strengthen the management of sports funds. No organization or individual may misappropriate or intercept sports funds.

第四十三条 国家有关部门应当加强对体育资金的管理，任何组织和个人不得挪用、克扣体育资金。

Article 41 People’s governments at or above the county level shall organize the relevant departments and units such as those of finance, banking, grain, supply and marketing to raise in time enough funds for purchasing agricultural products. No unit or individual may intercept or misappropriate such funds.

第四十一条 县级以上人民政府应当组织财政、金融、粮食、供销等有关部门和单位及时筹足农产品收购资金，任何单位或者个人不得截留或者挪用。

The directors or manager may not misappropriate company funds or loan such funds to others.

董事、经理不得挪用公司资金或者将公司资金借贷给他人。

When personnel of companies, enterprises, and other units, who take advantage of their offices to misappropriate their units’ funds for their own use or for lending to others

公司、企业或者其他单位的工作人员，利用职务上的便利，挪用本单位资金归个人使用或者借贷给他人

State personnel who take advantage of their office and misappropriate public funds for personal use or illegal activities

国家工作人员利用职务上的便利，挪用公款归个人使用，进行非法活动的

State personnel who take advantage of their office to misappropriate , steal, swindle or use other illegal means to acquire state properties constitute the crime of graft.

国家工作人员利用职务上的便利，侵吞、窃取、骗取或者以其他手段非法占有公共财物的，是贪污罪

The treasurer misappropriate d the society`s funds.

会计挪用了会里的公款

or who misappropriate funds in their customers’ accounts, are to be ordered to make corrections. Their illegal earnings are to be confiscated and they are to be fined for an amount between one and five times their illegal earnings.

或者挪用客户帐户上的资金的，责令改正，没收违法所得，处以违法所得一倍以上五倍以下的罚款，

The controlling shareholders shall not misappropriate or control such assets or interfere with the listed company’s management of such assets.

控股股东不得占用、支配该资产或干预上市公司对该资产的经营管理。

Those who misappropriate huge amounts of their units’ funds, or those whose misappropriations are large and who refuse to return them

挪用本单位资金数额巨大的，或者数额较大不退还的

Those who misappropriate a large amount of public funds without returning the money are to be sentenced to more than 10 years of fixed-term imprisonment or life imprisonment.

挪用公款数额巨大不退还的，处十年以上有期徒刑或者无期徒刑

Those who misappropriate funds for relief of natural disasters, flood prevention, preferential treatment to military dependents, helping the poor and aid supplies for personal use are to be punished in a severe manner.

挪用用于救灾、抢险、防汛、优抚、扶贫、移民、救济款物归个人使用的，从重处罚

No unit shall intercept or misappropriate the funds for agriculture allocated by people’s governments at various levels or agricultural loans by banks.

任何单位不得截留、挪用各人民政府拨付用于农业的资金和银行的农业贷款。

No unit or individual shall misappropriate , embezzle part of, or detain the funding for science and technology allocated from the State financial budget.

任何单位和个人不得挪用、克扣、截留国家财政用于科学技术的经费。

No units or individuals shall misappropriate them or dispose of them without authorization.

任何单位和个人不得挪用或者自行处理。

No state organ or unit shall intercept or misappropriate funds to be used for agro-technical popularization.

任何机关或者单位不得截留或者挪用用于农业技术推广的资金。

No organization or individual shall be allowed to misappropriate or withhold the funds designated for vocational education.

任何组织和个人不得挪用、克扣职业教育的经费。

Those who are entrusted by state organs, state companies, state enterprises, state undertakings and mass organizations to administer and operate state properties but take advantage of their office to misappropriate , steal, swindle or use other illegal means to acquire state properties also constitute the crime of graft.

受国家机关、国有公司、企业、事业单位、人民团体委托管理、经营国有财产的人员，利用职务上的便利，侵吞、窃取、骗取或者以其他手段非法占有国有财物的，以贪污论

He did misappropriate the public funds,but there were extenuating circumstances.

他的确挪用了公款,但有可以减轻罪责的情况。

Personnel of banks or other monetary institutions who take advantage of their office to misappropriate funds of their respective institutions or customers are to be sentenced and punished in accordance with the stipulations of article 272 of this law.

银行或者其他金融机构的工作人员利用职务上的便利，挪用本单位或者客户资金的，依照本法第二百七十二条的规定定罪处罚。

Securities companies, securities registration and settling organs, and their workers who, without their customers’ commissions, trade, misappropriate , or lend securities in their customers’ accounts, who use their customers’ securities as pledges,

证券公司、证券登记结算机构及其从业人员，未经客户的委托，买卖、挪用、出借客户帐户上的证券或者将客户的证券用于质押的，

The public’s inability to scrutinise government finances has made it easy for officials to waste or misappropriate funds.

公众无法详细了解政府的财政状况，这就使得官员很容易浪费或滥用资金。

use the Client’s securities as collateral, or misappropriate the funds in the Client’s account

将客户的证券用于质押的，或者挪用客户帐户上的资金

purchase, sell, misappropriate or lend securities in the Client’s account

买卖、挪用、出借客户帐户上的证券

misappropriate public articles

挪用公物

misappropriate capital of one’s own work unit

挪用本单位资金