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8.1.1 法规条文
1. 合营企业的财务与会计制度， 应当按照中国有关法律和财务会计制度的规定，结合合营企业的情况加以制定，并报当地财政部门、税务机关备案。
1. A joint venture shall formulate rules and regulations for its financial affairs and accounting in accordance with the relevant Chinese laws and regulations on financial affairs and accounting and in light of its condition， and file such rules and regulations with the local financial department and tax authority for the record.
2. 合营企业设总会计师，协助总经理负责企业的财务会计工作。必要时，可以设副总会计师。
2. A joint venture shall have a chief accountant， who shall assist the general manager in managing the financial affaires of the enterprise. When necessary， a deputy chief accountant may also be appointed.
3. 合营企业设审计师（小的企业可以不设），负责审查、稽核合营企业的财务收支和会计账目，向董事会、总经理提出报告。
3. A joint venture shall （a small venture may have no need to） have an auditor， who shall be responsible for examining and auditing the financial receipts， payments and the accounts of the joint venture and submitting reports to the board of directors and the general manager.
4. 合营企业会计采用日历年制，自公历每年1月1日起至12月31日为止为一个会计年度。
4. The accounting year of a joint venture shall coincide with the calendar year， i.e. from January 1 to December 31 on the Gregorian calendar.
5. 合营企业会计采用国际通用的权责发生制和借贷记账法记账。一切自制凭证、帐薄、报表必须用中文书写，也可以同时用合营各方商定的一种外文书写。
5. A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts. All vouchers， account books and statements prepared by the joint venture must be written in Chinese. They may simultaneously be written in foreign language agreed upon by the parties to the joint venture.
6. 合营企业原则上采用人民币作为记账本位币，经合营各方商定，也可以采用某一种外国货币作为记账本位币。
6. In principle， a joint venture shall adopt Renmibi as the standard currency for accounting. It may also adopt a foreign currency for the same purpose upon agreement by the parties to the joint venture.
7. 合营企业的账目，除按记账本位币纪录外，对于现金、银行存款、其他货币款项以及债权债务、收益和费用等，与记账本位币不一致时，还应当按实际收付的货币记账。
以外国货币作为记账本位币的合营企业，其编报的财务会计报告应当折算为人民币。
因汇率的差异而发生的折合记帐本位币差额，作为汇兑损益列帐。记账汇率变动，有关外币各账户的账面余额，于年终结账时，应当按照中国有关法律和财务会计制度的规定进行会计处理。
7. In addition to keeping account in the standard currency， a joint venture shall record the actual receipts and payments of cash， bank deposits， sums in other currencies， and claims， liabilities， incomes， expenses， etc. in currencies other than the standard currency for accounting.
Where a foreign currency is adopted as the standard currency for accounting，
the joint venture shall convert such currency into Renminbi when it prepares and submits its financial and accounting statements.
Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange. Balance on foreign currency accounts due to changes in the exchange rate in account keeping shall be handled as the year-end settlement of account in accordance with the relevant Chinese laws and rules for financial affairs and accounting.
8. 合营企业按照《中华人民共和国外商投资企业和外国企业所得税法》缴纳所得税后的利润分配原则如下：
（1）提取储备基金、职工奖励及福利基金、企业发展基金，提取比例由董事会确定；
（2）储备基金除用于垫补合营企业亏损外，经审批机构批准也可以用于本企业增加资本，扩大生产；
（3）按照本条第（1）项规定提取三项基金后的可分配利润，董事会确定分配的，应当按合营各方的出资比例进行分配。
8. Principles for a joint venture to distribute its profit after payment of income tax in accordance with the Income Tax Law of the People‘s Republic of China Governing Foreign Investment Enterprises and Foreign Enterprises are as follows：
Principles for a joint venture to distribute its profit after the payments of income taxes in accordance with the Law of the People‘s Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises shall be：
（1） A reserve fund， a bonus and welfare fund for staff and workers and an enterprise expansion fund shall be drawn， and the proportion of such drawing shall be determined by the board of directors；
（2） In addition to its use in making up the losses of the joint venture， the reserve fund may be used to increase the capital of the joint venture and expand its production upon approval by the examination and approval authority；（3） Any distributable profit remaining after the drawing of the three funds in accordance with the proportion of Paragraph （1） of this Article shall be distributed to the parties to the joint venture in proportion to their capital contribution when the board of directors decides to distribute such profit.
9. 以前年度的亏损末弥补前不得分配利润。以前年度末分配的利润，可以并入本年度利润分配。
9. No profit may be distributed unless the losses of the previous year have been made up. Such profit shall not be distributed if the losses of the previous year of the joint venture have not been made up. Undistributed profit from the previous year may be distributed together with the profit of the current year.
10. 合营企业应当向合营各方、当地税务机关和财政部门报送季度和年度会计表。
10. A joint venture shall submit the quarterly and annual accounting statements to the parties to the joint venture， local tax authority and the financial department.
11. 合营业员企业的下列文件、证件、报表，应当经中国的注册会计师验证和出具证明，方为有效：
（1）合营各方的出资证明书（以物料、场地使用权、工业产权、专有技术作为出资的，应当包括合营各方签字同意的财产估价清单及其协议文件）；
（2）合营企业的年度会计报表；
（3）合营企业清算的会计报表。
11. The following documents， certificates and statements shall be valid only after they have been verified by a certified public accountant registered in China and verification certificates have been issued by the accountant：
（1） certificates for the capital contributions made by the parties to the joint venture （in case materials， site use rights， industrial property or proprietary technology is used as capital contribution， a detailed list of the assessed value of such property and the written agreement thereon signed by the parties to the joint venture shall be included）；
（2） annual accounting statements of the joint venture；（3） accounting statements on liquidation of the joint venture.
8.2.1 合同条款
1. 合营公司的财务年度为日历年，即从1月1日至12月31日，但合
营公司的第一个财务年度应从合营公司成立之日起至该日历年12月31日止，合营公司的最后一个财务年度应在合营公司解散之日终止。
1. The fiscal year of the JV Company shall coincide with the calendar year， i.e. from January I to December 31. However， the first fiscal year of the JV Company shall commence on the date of its establishment and end on the date of dissolution of the JV Company.
2. 合营公司应遵守《外商投资企业会计制度》，保存包含确定合营公司财务状况所需的一切资料的真实、准确地记录和帐簿，并用中文编制合营公司的一切凭证、收据、账目和其他会计记录。在每季度结束后一个月内，合营公司应向甲方和乙方提供该季度合营公司的财务报表。
2. The JV Company shall comply with the Foreign Investment Enterprise Accounting System， keep true and accurate records and account books containing all data necessary for the determination of the JV Company‘s financial conditions， and prepare all vouchers， receipts， accounts and other accounting records of the JV Company in Chinese. The JV Company shall provide Party A and Party B with the JV Company’s quarterly financial statements within a month after each calendar quarter ends.
3. 在每一个会计年度最初的三个月内，总经理应对合营公司前一年度的资产负债表、损益表和现金流量表的编制进行监督。合营公司应聘请一名在中国注册的独立审计师（“独立审计师”）对合营公司的财务报表进行审计。年度财务报表的编制及独立审计师对财务报表的审计必须在下一年四月底之前完成。财务报表经独立审计师审计和签字后，应提交董事会批准。
3. Within the first three （3） months of every fiscal year， the general manager of the JV Company shall supervise the preparation of the previous year‘s balance sheet， profit and loss statement and cash flow statement of the JV Company. The JV Company shall engage an independent auditor registered in PRC （the “Independent Auditor”）， to audit the financial statements of the JV Company. The preparation of the financial statements for a fiscal year and auditing of same by the Independent Auditor must be completed by the end of April of the following year. After the financial statements have been examined and signed by the Independent Auditor， they shall be submitted to the board of directors for approval.
4. 各方均有权自费聘请审计师对合营公司的年度财务进行审查，其他方应予同意，合营公司应提供方便。
4. Each of the parties hereto shall have the right to engage an auditor at its own expense to examine the annual financial statements of the JV Company，
and the other parties shall give their consent to and the JV Company shall provide convenience for such examination.
5. 合营公司采用人民币为记帐本位币，收支中的外币均应折算为人民币计帐。人民币同该外币的折算，按照交易实际发生当日中国人民银行公布的人民币市场汇价中间价折算。
5. The JV Company shall adopt Renminbi （“RMB”） as the standard currency for accounting. Foreign exchange in the revenue and expenditure shall be converted to RMB. All the foreign currencies received and paid shall be kept in the accounts in Renminbi as converted from such foreign currencies. The conversion of the foreign exchange to RMB shall be made at the middle price of the exchange rate published by the People‘s Bank of China on the day such transaction actually takes place.
6. 合营公司的财务会计账册应记载如下内容：
（1）合营公司所有的现金收支数量；
（2）合营公司所有原料购入和供应情况；
（3）合营公司注册资本和负债情况；
（4）合营公司注册资本的缴纳时间、调整和转让情况；
（5）中国有关法律法规要求的其他项目。
6. The following particulars shall be entered in the JV Company‘s financial account books：
（1） the amount of all cash receipts and payments of the JV Company；
（2） all materials purchases and supplies of the JV Company；
（3） the registered capital and debts of the JV Company；
（4） the time of payment， adjustment and assignment of the registered capital of the JV Company； and
（5） other items as required by the relevant PRC laws and regulations.
7. 公司每年应从公司税后利润中提取储备基金、职工奖励和福利基金及企业发展基金。储备基金的提取比例，由董事会根据中国的有关法律法规确定。如果累积的基金额达到公司注册资本的50%，储备基金则不再提取。职工奖励及福利基金的提取比例由董事会确定。
7. The JV Company shall make allocations to the reserve fund， bonus and welfare fund for staff and workers and enterprise expansion fund out of the after tax profit of the JV Company each fiscal year. The percentage of the
allocation of the reserve fund shall be determined by the board of directors pursuant to the relevant PRC laws and regulations. The allocation shall be suspended in the event that the accumulated fund amounts to 50% of the registered capital of the JV Company. The percentage of the allocation of the bonus and welfare fund for staff and workers shall be determined by the board of directors.
8. 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利润分配方案及各方应分得的利润额。
8. The JV Company shall distribute its profit once every year. The profit distribution plan and the amount of profit to be distributed to each party shall be published within three （3） months following each fiscal year.
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