【正文】 負責各種設備、材料的實物管理工作，及時辦理各種材料及設備的驗收、發(fā)出、退庫及內(nèi)部各單位之間的調(diào)撥手續(xù)并及時報送財務部門入帳；定期進行材料、設備的盤存工作并定期與財務對帳，做到帳物、帳帳相符；健全材料及設備的收發(fā)、領用、退庫及盤點制度；每月 28日前提供編制月資金流計劃所需資料；編制季度、半年或年資金流計劃所需資料根據(jù)通知時間提供。 The Mechanical and Electrical Department is responsible for purchasing different kinds of material and equipment, initiating bid and negotiating any equipment renting contract, anizing concerned departments for contract evaluation, and submitting material and equipment purchase and/or rent budget to the Financial Department monthly。 responsible for accepting, delivering and clearing stock of different kinds of equipment and material, carrying out allocating procedure between internal departments and submitting information to Financial Office for financial account entry。 responsible for stocktaking of equipment and material, and checking up account with Financial Office periodically to make sure that accounts can match stocks properly, perfecting system for receiving, delivering, stockclearing and stocktaking of material and equipment. The Mamp。E Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, halfannually, and annually cash flow plan shall be provided according to relevant notices. 行政 部 負責聯(lián)營體人力資源管理工作，控制非生產(chǎn)用工，提高勞動生產(chǎn)率，加強工資管理，降低人工成本，并及時向財務提供工資及獎金發(fā)放表；負責聯(lián)營體接待費用的管理工作，在搞好接待的前提下，努力控制和減少不合理開支，杜絕非法支出；負責在聯(lián)營體預算指標內(nèi)提出非生產(chǎn)設備和辦公用品、福利用品等的采購計劃，作好上述物資的采購、收發(fā)及實物管理工作，并與財務帳進行定期的核對，做到帳物、帳帳相符；負責各辦事處的費用核定和控制工作 。 The Administrative Department is responsible for managing human resource and controlling nonproduction labor in order to improve productivity and reduce labor cost, and to provide salary and bonus sheets timely to the financial office。 responsible for managing reception cost of JV, controlling and decreasing irrational cost, and putting and end to illegal outgoings。 responsible for anizing procurement plan for nonproduction equipment, office supplies and welfare supplies, purchasing, delivering and managing these items, and checking with Financial Office periodically in order to make sure that the abovesaid items match with financial accounts。 responsible for control and check the cost of the liaison offices. 聯(lián)營體會計制度采用日歷年制，自公歷 1 月 1 日到 12 月 31 日為一個會計年度。 聯(lián)營體的一切憑證、帳簿、報表用中文書寫。人民幣為記帳本位幣，人民幣與其它貨幣折算，按實際發(fā)生之日起中華人民共和國國家外匯管理局公布的牌價計算。 聯(lián)營體采用國際通用的權(quán)責發(fā)生制和借貸記帳法記帳。 聯(lián)營體應在每一個會計年度的頭四個月編制上一個會計年度的資產(chǎn)負債表和損益表 ，報到管理委員會。 第三章 貨幣資金的管理 Chapter 3 Management of Moary Found 第九條 貨幣資金是企業(yè)的營運資金，只有確定合理的籌資渠道和資金結(jié)構(gòu)，才能既保證各種生產(chǎn)任務順利完成又節(jié)約資金的使用成本；同時貨幣資金又是流動性最大的資產(chǎn)，所以必須健全貨幣資金的管理制度，確保貨幣資金的安全。 Article 9 Moary fund is working capital for enterprise, only after reasonable ways of fund collecting and structure of capital has been established, successfully pleting of productive tasks can then be ensured as well as the usecost of fund can be saved. Moary fund, on the other hand, is a kind of asset with maximum mobility。 therefore, the management system of moary fund must be perfected so as to ensure security of fund. 第十條 為保證工程所需資金，資金來源應根據(jù)下述優(yōu)先準 則確定 : Article 10 To fulfill moary funds required by project, the resources of fund shall be determined by the priority of following criteria: （一）及時收取業(yè)主應付的各種款項，包括預付款； (1) Get the all kinds of payment that shall be paid by the Employer, including the Advance Payment. （ 二 ）聯(lián)營體各方提供 的資金；在這種情況下，各方應按其各自在聯(lián)營體中的參股比例并以管理委員 會規(guī)定的格式和時間將金額轉(zhuǎn)入聯(lián)營體指定帳戶。 (2) Collect fund from each party, in such a case, each Party shall transfer fund into appointed bank account by the way and the time stipulated by the MC according to its participation. 第十一條 為保證各母公司利益不受侵犯，聯(lián)營體不得向任何單位或個人提供擔保，未經(jīng) 管理委員 會批準不得出借資金。 Article 11 To ensure the benefit of each parent pany not to be violated, the Joint Venture can not provide guarantee for any unit or individual, can not involve any loan without permission of the MC. 第十二條 聯(lián)營體將在 日本東京 和 中國河北井陘 開立銀行 基本 帳戶，工程預收款和結(jié)算款等分別以 日 元和 人民 幣存入 東京 和 井陘 帳戶。動用以上帳戶的資金需要項目經(jīng)理和經(jīng)授權(quán)的 葛 方代表聯(lián)合簽字。為方便 對亞行支付的美元解匯 ，需要在 井陘以葛方名 義代表聯(lián)營體 開立銀行帳戶 。 Article 12 In accordance with discussion of both parties, bank accounts will be set up in Tokyo,Japan and Jingxing County, Hebei Province, China, advance payment and settlement of the project will be deposit into the two bank accounts by Japanese Yen and RMB respectively. Joint signature of the Project Manager (or his representative) and other representative for CGGC is required for drawing money from the said accounts. For convenience of Exchanging US Dollar paid from ADB into RMB, a General bank account is required to be set up in Jingxing County in the name of CGGC. 第十三條 加強現(xiàn)金管理，保證現(xiàn)金的安全性。 Article 13 Strengthen cash management and guarantee cash security （一）嚴格控制現(xiàn)金的使用范圍。 (1) Strictly control the usage scope of cash. （二）嚴格控制庫存現(xiàn)金限額。 (2) Strictly control the amount of cash in stock. （三）建立健全現(xiàn)金資產(chǎn)內(nèi)部管理和控制制度。 (3) Set up and perfect internal cash asset management and control system. 第十四條 資金支付必須嚴格按照規(guī)定的審批程序辦理。 Article 14 The cash payment shall strictly follow the examination and approval procedure as per stipulated. 第十五條 非特殊情況，原則上不支付無計劃、無合同、無協(xié)議的款項。 Article 15 In principle, except exceptional circumstances, no payment shall be done for which without plan, contract or agreement. 第四章 存貨的管理 Chapter 4 Stock Management 第十六條 存貨包括原材料、燃料、其他材料、低值易耗品、機械配件、結(jié)構(gòu)件、在建工程和不屬于固定資產(chǎn)的專用工具、專用設備、特殊儀表等。 Article 16 Stocks include raw material, fuel, other material, low cost and short lived article, mechanical spare part, structural part, project under construction, and special tool, equipment and instrument which do not belong to fixed asset. 第十 七條 存貨按實際成本計價 Article 17 The value of stocks is calculated as actual cost. （一）購入的存貨，按買價加運雜費，采購保管費和稅金等計價。 (1) The value of purchased stocks shall be calculated by the purchased price plus freight and miscellaneous charges, storage charge, taxes, and etc. （二）自制的存貨，按照制造過程中的各項實際支出計價。 （ 2） Selfmade stocks shall be figu