【文章內(nèi)容簡(jiǎn)介】 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(yíng)體會(huì)計(jì)制度采用日歷年制，自公歷1月1日到12月31日為一個(gè)會(huì)計(jì)年度。聯(lián)營(yíng)體的一切憑證、帳簿、報(bào)表用中文書(shū)寫(xiě)。人民幣為記帳本位幣，人民幣與其它貨幣折算，按實(shí)際發(fā)生之日起中華人民共和國(guó)國(guó)家外匯管理局公布的牌價(jià)計(jì)算。聯(lián)營(yíng)體采用國(guó)際通用的權(quán)責(zé)發(fā)生制和借貸記帳法記帳。聯(lián)營(yíng)體應(yīng)在每一個(gè)會(huì)計(jì)年度的頭四個(gè)月編制上一個(gè)會(huì)計(jì)年度的資產(chǎn)負(fù)債表和損益表，報(bào)到管理委員會(huì)。第三章 貨幣資金的管理{0第三章 貨幣資金的管理 }0{Chapter 3 Management of Monetary Found0}第九條 貨幣資金是企業(yè)的營(yíng)運(yùn)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(wù)順利完成又節(jié)約資金的使用成本；同時(shí)貨幣資金又是流動(dòng)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。{0第九條 貨幣資金是企業(yè)的營(yíng)運(yùn)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(wù)順利完成又節(jié)約資金的使用成本；同時(shí)貨幣資金又是流動(dòng)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。 }0{Article 9 Monetary 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. Monetary fund, on the other hand, is a kind of asset with maximum mobility。 therefore, the management system of monetary fund must be perfected so as to ensure security of fund. 0}第十條 為保證工程所需資金，資金來(lái)源應(yīng)根據(jù)下述優(yōu)先準(zhǔn)則確定:{0第十條 為保證工程所需資金，資金來(lái)源應(yīng)根據(jù)下述優(yōu)先準(zhǔn)則確定: }0{Article 10 To fulfill monetary funds required by project, the resources of fund shall be determined by the priority of following criteria: 0}（一）及時(shí)收取業(yè)主應(yīng)付的各種款項(xiàng)，包括預(yù)付款；(1) Get the all kinds of payment that shall be paid by the Employer, including the Advance Payment.（二）聯(lián)營(yíng)體各方提供的資金；在這種情況下，各方應(yīng)按其各自在聯(lián)營(yíng)體中的參股比例并以管理委員會(huì)規(guī)定的格式和時(shí)間將金額轉(zhuǎn)入聯(lián)營(yíng)體指定帳戶。{0（三）聯(lián)營(yíng)體各方提供的資金；在這種情況下，各方應(yīng)按其各自在聯(lián)營(yíng)體中的參股比例并以董事會(huì)規(guī)定的格式和時(shí)間將金額轉(zhuǎn)入聯(lián)營(yíng)體指定帳戶。 }0{(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. 0}第十一條 為保證各母公司利益不受侵犯，聯(lián)營(yíng)體不得向任何單位或個(gè)人提供擔(dān)保，未經(jīng)管理委員會(huì)批準(zhǔn)不得出借資金。{0 }0{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. 0}第十二條 聯(lián)營(yíng)體將在日本東京和中國(guó)河北井陘開(kāi)立銀行基本帳戶，工程預(yù)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(dòng)用以上帳戶的資金需要項(xiàng)目經(jīng)理和經(jīng)授權(quán)的葛方代表聯(lián)合簽字。為方便對(duì)亞行支付的美元解匯，需要在井陘以葛方名義代表聯(lián)營(yíng)體開(kāi)立銀行帳戶。{0第十二條 根據(jù)聯(lián)營(yíng)體協(xié)議，聯(lián)營(yíng)體將在Djibouti和Addis Ababa開(kāi)立銀行帳戶，工程預(yù)收款和結(jié)算款等分別以美元和當(dāng)?shù)貛糯嫒隓jibouti和Addis Ababa帳戶。 }0{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. 0}{0動(dòng)用以上帳戶的資金需要項(xiàng)目經(jīng)理（或第二簽字人）和經(jīng)授權(quán)的其他兩方代表聯(lián)合簽字。 }0{Joint signature of the Project Manager (or his representative) and other representative for CGGC is required for drawing money from the said accounts. 0}{0為方便服務(wù)施工生產(chǎn)，需要在Mekele開(kāi)立銀行基本帳戶，主要用于支付職員勞務(wù)工資、分包工程結(jié)算款、采購(gòu)資金及零星費(fèi)用支出等。 }0{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(qiáng)現(xiàn)金管理，保證現(xiàn)金的安全性。{0第十三條 加強(qiáng)現(xiàn)金管理，保證現(xiàn)金的安全性。 }0{Article 13 Strengthen cash management and guarantee cash security0}（一）嚴(yán)格控制現(xiàn)金的使用范圍。{0（一）嚴(yán)格控制現(xiàn)金的使用范圍。 }0{(1) Strictly control the usage scope of cash. 0}（二）嚴(yán)格控制庫(kù)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。{0（三）建立健全現(xiàn)金資產(chǎn)內(nèi)部管理和控制制度。 }0{(3) Set up and perfect internal cash asset management and control system. 0}第十四條 資金支付必須嚴(yán)格按照規(guī)定的審批程序辦理。{0第十四條 資金支付必須嚴(yán)格按照規(guī)定的審批程序辦理。 }0{Article 14 The cash payment shall strictly follow the examination and approval procedure as per stipulated. 0}第十五條 非特殊情況，原則上不支付無(wú)計(jì)劃、無(wú)合同、無(wú)協(xié)議的款項(xiàng)。{0第十五條 非特殊情況，原則上不支付無(wú)計(jì)劃、無(wú)合同、無(wú)協(xié)議的款項(xiàng)。 }0{Article 15 In principle, except exceptional circumstances, no payment shall be done for which without plan, contract or agreement. 0}第四章 存貨的管理{0第四章 存貨的管理 }0{Chapter 4 Stock Management0}第十六條 存貨包括原材料、燃料、其他材料、低值易耗品、機(jī)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(shè)備、特殊儀表等。{0第十六條 存貨包括原材料、燃料、其他材料、低值易耗品、機(jī)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(shè)備、特殊儀表等。 }0{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. 0}第十七條 存貨按實(shí)際成本計(jì)價(jià){0第十七條 存貨按實(shí)際成本計(jì)價(jià) }0{Article 17 The value of stocks is calculated as actual cost. 0}（一）購(gòu)入的存貨，按買價(jià)加運(yùn)雜費(fèi)，采購(gòu)保管費(fèi)和稅金等計(jì)價(jià)。{0（一）購(gòu)入的存貨，按買價(jià)加運(yùn)雜費(fèi)，采購(gòu)保管費(fèi)和稅金等計(jì)價(jià)。 }0{(1) The value of purchased stocks shall be calculated by the purchased price plus freight and miscellaneous charges, storage charge, taxes, and etc. 0}