【文章內(nèi)容簡介】 北井陘開立銀行基本帳戶，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)營體開立銀行帳戶。{0第十二條 根據(jù)聯(lián)營體協(xié)議，聯(lián)營體將在Djibouti和Addis Ababa開立銀行帳戶，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，原則上不支付無計(jì)劃、無合同、無協(xié)議的款項(xiàng)。{0第十五條 非特殊情況，原則上不支付無計(jì)劃、無合同、無協(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）購入的存貨，按買價(jià)加運(yùn)雜費(fèi)，采購保管費(fèi)和稅金等計(jì)價(jià)。{0（一）購入的存貨，按買價(jià)加運(yùn)雜費(fèi)，采購保管費(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}（二）自制的存貨，按照制造過程中的各項(xiàng)實(shí)際支出計(jì)價(jià)。（2）Selfmade stocks shall be figured as the actual cost during the manufacture process.（三）委托外單位加工的存貨，按照實(shí)際耗用的原材料或者半成品加運(yùn)雜費(fèi)和加工費(fèi)等計(jì)價(jià)。{0（三）委托加工的存貨，按照實(shí)際耗用的原材料或者半成品加運(yùn)雜費(fèi)和加工費(fèi)等計(jì)價(jià)。 }0{(3) Stocks produced by consigned external unit will be figured as raw materials cost or semimanufactured goods cost plus freight and miscellaneous charges and processing charges. 0}（四）投資者投入的存貨，按照評(píng)估確認(rèn)或者合同、協(xié)議約定的價(jià)值計(jì)價(jià)。（4）Stocks devoted by investors shall be figured according to evaluation or agreed value from conract or agreement.（五）盤盈的存貨，按照同類存貨的實(shí)際成本計(jì)價(jià)；沒有同類存貨的，按照市價(jià)計(jì)價(jià)。{0（五）盤盈的存貨，按照同類存貨的實(shí)際成本計(jì)價(jià)；沒有同類存貨的，按照市價(jià)計(jì)價(jià)。 }0{(5) Surplus stocks shall be figured according to the actual cost of same kind of stock in store, for which has not same kind of stock in store, the value shall be figured according to the market price. 0}（六）接受捐贈(zèng)的存貨按照發(fā)票帳單所列金額加企業(yè)負(fù)擔(dān)的運(yùn)雜費(fèi)、保險(xiǎn)費(fèi)、稅金計(jì)價(jià)；無發(fā)票帳單的，按同類存貨的市價(jià)計(jì)價(jià)。{0（六）接受捐贈(zèng)的存貨按照發(fā)票帳單所列金額加企業(yè)負(fù)擔(dān)的運(yùn)雜費(fèi)、保險(xiǎn)費(fèi)、稅金計(jì)價(jià)；無發(fā)票帳單的，按同類存貨的市價(jià)計(jì)價(jià)。 }0{(6) Stocks received by donation shall be figured according to the amount listed on invoice plus freight and miscellaneous charges, premium and tax, for which without invoice, it shall be valued as market price. 0}第十八條 建立健全存貨物資的計(jì)量制度、收發(fā)制度和盤存制度。一切物資的進(jìn)出，都應(yīng)該有嚴(yán)格進(jìn)出計(jì)量驗(yàn)收手續(xù)。有關(guān)管理部門應(yīng)對(duì)存貨進(jìn)行定期（每月一次）盤點(diǎn)，年度終了前必須進(jìn)行一次全面的盤點(diǎn)清查。{0第十八條 建立健全存貨物資的計(jì)量制度、收發(fā)制度和盤存制度。 }0{Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material. 0}{0一切物資的進(jìn)出，都應(yīng)該有嚴(yán)格進(jìn)出計(jì)量驗(yàn)收手續(xù)。 }0{Strict procedure for measure and acceptance will be initialized for stock in and out of every material. 0}{0有關(guān)管理部門應(yīng)對(duì)存貨進(jìn)行定期（每月一次）盤點(diǎn)，年度終了前必須進(jìn)行一次全面的盤點(diǎn)清查。 }0{Concerned managerial departments shall make an inventory of stocks periodically (monthly), and an overall stocktaking and checking must be performed before the end of every year. 0}盤盈的存貨，按規(guī)定先作帳務(wù)處理，經(jīng)批準(zhǔn)后，沖銷管理費(fèi)用。盤虧、毀損和報(bào)廢的存貨，先作帳務(wù)處理，查明原因批準(zhǔn)后，扣除過失人或保險(xiǎn)公司賠款和殘料價(jià)值，計(jì)入采購保管費(fèi)或管理費(fèi)用。存貨毀損屬于非常損失的部分，扣除過失人或者保險(xiǎn)公司賠款和殘料價(jià)值后，計(jì)入營業(yè)外支出。{0盤盈的存貨，按規(guī)定先作帳務(wù)處理，經(jīng)批準(zhǔn)后，沖銷管理費(fèi)用。 }0{According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. 0}{0盤虧、毀損和報(bào)廢的存貨，先作帳務(wù)處理，查明原因批準(zhǔn)后，扣除過失人或保險(xiǎn)公司賠款和殘料價(jià)值，計(jì)入采購保管費(fèi)或管理費(fèi)用。 }0{Inventory shortages, damaged or disabled inventory shall be accounted firstly, and when the reason is found and approved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. 0}{0存貨毀損屬于非常損失的部分，扣除過失人或者保險(xiǎn)公司賠款和殘料價(jià)值后，計(jì)入營業(yè)外支出。 }0{If the inventory damage belongs to abnormal losses, it shall be charge to no operation expense after indemnity from insurer and surplus value has been deducted. 0}第十九條 應(yīng)根據(jù)存貨的屬性、價(jià)值大小對(duì)存貨進(jìn)行科學(xué)的分類，對(duì)存貨進(jìn)行分類管理。{0第十九條 應(yīng)根據(jù)存貨的屬性、價(jià)值大小對(duì)存貨進(jìn)行科學(xué)的分類，對(duì)存貨進(jìn)行分類管理。 }0{Article 19 The inventory shall be systematically managed and classified scientifically according to its property and value. 0}第五章 固定資產(chǎn)管理{0第五章 固定資產(chǎn)管理 }0{Chapter 5 Management of Fixed Asset0}第二十條 聯(lián)營體的固定資產(chǎn)是指使用期限超過一年、單位價(jià)值在2000 RMB以上的機(jī)械設(shè)備、運(yùn)輸車輛、各種施工器具。{0第二十條 聯(lián)營體的固定資產(chǎn)是指使用期限超過一年、單位價(jià)值在2000比爾以上的機(jī)械設(shè)備、運(yùn)輸車輛、各種施工器具。 }0{Article 20 The fixed assets of TC JV refer to mechanical equipments, transport vehicles and different kinds of construction implements with service time over a year and unit value more than 2000 RMB. 0}第二十一條 固定資產(chǎn)分類。聯(lián)營體的固定資產(chǎn)分為：{0第二十一條 固定資產(chǎn)分類。 }0{Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following: 0}（一） 生產(chǎn)用固定資產(chǎn){0（一）生產(chǎn)用固定資產(chǎn) }0{（1）Productive fixed assets 0} 0} 0}1. 施工機(jī)械1. Construction machinery{0施工機(jī)