中外合资企业章程(6)
第六章 财务会计
Chapter 6 finance and Accounting
第二十七条 合营公司的财务会计按照中华人民共和国财政部制定的《中华人民共和国外商投资企业会计制度规定》办理。
Article 27 The finance and accounting of the joint venture company shall be handled in accordance with the "Stipulations of the Finance and Accounting System of the Joint Venture Using Chinese and Foreign Investment" which formulated by the Ministry of Finance of the People's Republic of China.
第二十八条 合营公司会计年度采用日历年制，从每年一月一日起至十二月三十一日止为一个会计年度。一切记帐凭证、单据、报表、帐薄，用中文书写。
Article 28 The fiscal year of the joint venture company shall be calendar year from January 1 to December 31. All vouchers， receipts， accounting statements and reports， accounting books shall be written in Chinese and English.
第二十九条 合营公司应采用人民币为记帐的本位货币。
Article 29 The joint venture company adopts Renminbi (RMB) as its accounts keeping unit.
人民同其它货币折算，按实际发生之日中华人民共和国外汇管理局公布的汇价计算。
The conversion of RMB into other currency shall be in accordance with the exchange rate of the converting day published by the State Administration of Foreign Exchange Control of the People's Republic of China.
第三十条 合营公司在中银行或中国银行同意的其它银行开立人民币及外币帐户，
Article 30 The joint venture company shall open accounts in RMB and foreign currency with the Band of China or other banks which agreed by the Bank of China.
第三十一条 合营公司采用国际通用的权责发生制和借贷记帐法记帐。
Article 3l The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.
第三十二条 合营公司的财务会计帐册应记载如下内容：
Article 32 The accounting books of the joint venture company shall include the following contents:
1.合营公司所有和现金收入、支出数量；
(1)all amount of income and payment and payment in cash of the joint venture company;
2.合营公司所有的物资出售及购入情况；
(2)situations concerning sale and purchasing the materials of the joint venture company;
3.合营公司注册资本及负债情况；
(3)situations concerning registered capital and debt of the joint venture company;
4.合营公司注册资本的缴纳时间、增加及转让情况。
(4)situations concerning and assignment of the registered capital.
第三十三条 合营公司财务部门应在每一个会计年度头三个月编制上一个会计年度的资产负债表和损益计算书，经审计师审核签字后，提交董事会会议通过。
Article 33 In the first three months of each fiscal year， the manager shall prepare the profits year's balance sheet， profit and loss statement and proposal regarding the disposal of profits which should be examined and signed by the auditor， then submit them to the board of directors.
第三十四条 合营各方有权自费聘请审计师查阅合营公司帐簿。查阅时，合营公司应提供方便。
Article 34 Parties of the joint venture company have the right to invite an auditor to undertake annual financial check and examination at his own expense. The joint venture company shall provide convenience for the checking and examination.
第三十五条 合营公司按照《中华人民共和国外商投资企业和外国企业所得税法施行细则》的规定，由董事会决定合营公司固定资产的折旧年限。
Article 35 The depreciation period for the fixed assets of the joint venture company shall be decided by the board of directors in accordance with the "The Income Tax Law of the People's Republic of China for Foreign Investment Enterprises and Foreign Enterprises"
第三十六条 合营公司的一切外汇事宜，按照《中华人民共和国外汇管理暂行条例》和有关规定办理。
Article 36 All matters concerning foreign exchange shall be handled in accordance with the "Provisional Regulations for Exchange Control of the People's Republic of China" and other pertaining regulations.
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