中外合资企业章程（英文范文）

时间:2008-05-03 23:47:32 来源:英语爱好者作者:zack

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。

Chapter 6 finance and Accounting

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.
Article 28
The fiscal year of the joint venture company shall be calendar year from January 1 to December 31. All vouchers， receipts， accounting statiments and reports， accounting books shall be written in Chinese and English.
Article 29
The joint venture company adopts Renminbi (RMB) as its accounts keeping unit. 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.
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.
Article 3l
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
Article 32
The accounting books of the joint venture company shall include the following contents:
(1)all amount of income and payment and payment in cash of the joint venture company;
(2)situations concerning sale and purchasing the materials of the joint venture company;
(3)situations concerning registered capital and debt of the joint venture company;
(4)situations concerning and assignment of the registered capital.
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.
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.
Article 35
The depreciation period for the fixed assets of the joint venture company shall be decided by the board of eircetors in accoudance with the "The Income Tax Law of the People's R-public of Chian for Foreign Investment Enterprises and Foreign Enterprises"
Article 36
All matters concerning foreign exchange shall be handled in accordance with the "rovisional Regulations for Exchange Control of the People's Republic of China" and other pertaining regulations.

第七章利润分配

第三十七条合营公司从缴纳所得税后的利润中提取储备基金、企业发展基金和职工奖励及福利基金。每年提取的比例，上董事会根据合营公司经营情况讨论确定。
第三十八条合营公司依法纳税和提取三项基金后的利润，按照甲、乙方在注册资本中的出资比例进行分配。
第三十九条合营公司每年分配利润一次，每个会计年度后三个月内公布前一年利润分配方案及各方应分的利润额。
第四十条合营公司上一个会计年度亏损未弥补前不得分配利润。上一个会计年度未分配的利润，可并入本会计年度利润分配。

Chapter 7 Profit Sharing

Article 37
The joint venture company shall allocate reserve funds， expansion funds and bonuses welfare funds for staff and workers after payment of taxes. The proportion of allocation shall be decided by the board of directors.
Article 38
After paying the taxes in accoudance wiht law and drawing the various funds， the profits in net will be distributed according to the proprtion of each party's investment in the registered capital.