Question

有段股权转让协议，请高手帮助翻译成中文，谢谢

All Accounts Receivable that are reflected on the Balance Sheet or the Closing Balance Sheet or on the accounting Books and Records of Schaerer USA as of the Closing Date represent or will represent valid obligations arising from sales actually made or services actually performed by Schaerer USA in the Ordinary Course. All Accounts Receivable as of the Closing Date are current and collectible net of the respective reserves to be shown on the Closing Balance Sheet (which reserves are adequate and calculated consistent with past practice as set forth on the Balance Sheet). There is no contest, claim, defense or right of setoff, other than returns in the Ordinary Course, under any Contract with any account debtor of an Account Receivable relating to the amount or validity of such Account Receivable. Schadule 4.26 contains a complete and accurate list of all Accounts Receivable as of the date of the Balance Sheet.
4.27 Emplovees
(a) Schaerer USA is material compliance with al Laws respecting labor, employment, fair employment practices, terms and conditions of employment, workers’ compensation, occupational safety, plant closings and wages and hours. The terms and collective bargaining agreement and no labor union has been certified to represent any Continuing Business Employee, or has applied to represent or is attempting to organize so as t represent such employees.
(b) Each pension plan (as defined in Section 3(2) of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”)) maintained or contributed by Sellers for the benefit of Continuing Business Employees which is intended to be qualified under Section 401(a) pension plan is so qualified and no fact or circumstances exist which would adversely affect the qualified status of such pension plan in form or operation. No pension plan maintained by Sellers is subject to the provisions of Title IV of ERISA, the funding requirements of Section 412 of the Code or is a multiemployer plan as defined by Sellers for the benefit of Continuing Business Employees is in all material respects in compliance with the provisions of ERISA, the Code and all Laws.
(c) Schaerer USA has no written severance policy for and Business Employees.

Answer 1

所有的应收账款是反映在资产负债表或资产负债表关闭或会计帐簿及记录Schaerer作为美国的代表截止日期或将有效的义务，从销售实际或服务的实际完成Schaerer在美国普通课程。所有应收帐款作为的截止日期是当前和收藏净各自的外汇储备将显示在闭幕资产负债表（储备充足和计算符合过去的惯例所规定的资产负债表） 。没有竞赛，索赔，国防或抵销权，收益以外的其他正常经营过程中，任何合同项下的任何账户债务人的应收账款涉及的金额或有效性的应收账款等。 Schadule 4.26包含一个完整和准确的名单，所有应收账款截止日期的资产负债表。
4.27 Emplovees
（一） Schaerer美国是物质的人遵守法律尊重劳动，就业，公平就业的做法，雇用条款和条件，对工人的赔偿，职业安全，关闭工厂和工资和小时。条款及集体谈判协议，也没有工会已经证明代表任何企业员工继续，或已申请代表或正在试图组织，以便吨员工代表等。
（ b ）每一养老金计划（定义第3节（ 2 ）雇员退休收入保障法1974年修订（ “雇员退休收入保障法” ） ）保持或由卖方的利益，企业员工继续是打算合格的根据第401 （一）退休金计划是合格的，没有事实或存在的情况下将产生不利影响的合格的地位，退休金计划的形式或操作。没有养老金计划保持塞勒斯规定的前提下，第四章的雇员退休收入保障法，所需资金412科法或者是multiemployer计划所规定的卖方的利益，企业员工继续在所有重大方面遵守的规定，雇员退休收入保障法，该法，所有法律。
（三） Schaerer美国已没有任何书面遣散的政策和业务的雇员。