【文章內(nèi)容簡(jiǎn)介】 ecord shall be made in Chinese and in English， and shall be filed with the pany. 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第五章 經(jīng)營(yíng)管理機(jī)構(gòu)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十二條 合營(yíng)公司設(shè)經(jīng)營(yíng)管理機(jī)構(gòu)，負(fù)責(zé)合營(yíng)公司的日常管理工作。合營(yíng)公司設(shè)總經(jīng)理一名，副總經(jīng)理名總經(jīng)理、副總理由董事任命，任期年，經(jīng)董事會(huì)決定可以連任。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十三條 合營(yíng)公司實(shí)行董事會(huì)領(lǐng)導(dǎo)下的總經(jīng)理負(fù)責(zé)制?？偨?jīng)理直接對(duì)董事會(huì)，執(zhí)行董事會(huì)會(huì)議的各項(xiàng)決定。組織領(lǐng)導(dǎo)合營(yíng)公司的日常生產(chǎn)、技術(shù)和經(jīng)營(yíng)管理工作。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十四條 副董事長(zhǎng)、董事經(jīng)董事會(huì)委派可兼任總經(jīng)理、副總經(jīng)理或經(jīng)理助理。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十五條 總經(jīng)理、副總經(jīng)理除非得到董事會(huì)的批準(zhǔn)不得參與和本合營(yíng)公司有商業(yè)竟463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)爭(zhēng)的其他經(jīng)濟(jì)組織。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十六條 總經(jīng)理、副總經(jīng)理及其他商級(jí)管理人員請(qǐng)求辭職時(shí)，應(yīng)提前向董事會(huì)提出書面報(bào)告。以上人員如有營(yíng)私舞弊或嚴(yán)重失職行為的，不能勝任工作的，經(jīng)董事會(huì)決定可隨時(shí)撤換。Chapter 5 Business Management Office463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)Article 22463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The joint venture pany shall establish a management office which shall be responsible for its daily management. The management office shall have one general manager， deputy general managers. They shall be invited by the board of directors whose term of office is four years and may be renewed by the board of Article 23463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The system of job responsibility of the general manager under the board of directors is adopted by the joint venture pany. The general manager shall be responsible to the board of directors directly， carry out the decisions of the board of directors and organize the daily463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)works on production， technology and management of joint venture Article 24463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)At the invitation of the board of directors， the chairlnan， vicechairman of directors of the board may concurrently be the general manager， deputy general manager and general manager assistant of the joint venture Article 25463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The general manager or deputy general managers shall not hold positions concurrently as general manager or deputy general manager of other economic organizations on mercial petition with their own joint venture pany without the approval of the board of directors. Article 26463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The general manager， deputy general managers and other senior administrative personnel who ask for resignation shall submit their written reports to the board of dircetors in advance. In case any one of the abovementioned persons conduct graft or serious dereliction of duty， they may be dismissed at any time upon the decision of the 第六章 財(cái)務(wù)會(huì)計(jì)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十七條 合營(yíng)公司的財(cái)務(wù)會(huì)計(jì)按照中華人民共和國(guó)財(cái)政部制定的《中華人民共和國(guó)外商投資企業(yè)會(huì)計(jì)制度規(guī)定》辦理。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十八條 合營(yíng)公司會(huì)計(jì)年度采用日歷年制，從每年一月一日起至十二月三十一日止為一個(gè)會(huì)計(jì)年度。一切記帳憑證、單據(jù)、報(bào)表、帳薄，用中文書寫。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第二十九條 合營(yíng)公司應(yīng)采用人民幣為記帳的本位貨幣。人民同其它貨幣折算，按實(shí)際發(fā)生之日中華人民共和國(guó)外匯管理局公布的匯價(jià)計(jì)算。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十條 合營(yíng)公司在中銀行或中國(guó)銀行同意的其它銀行開立人民幣及外幣帳戶，463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十一條 合營(yíng)公司采用國(guó)際通用的權(quán)責(zé)發(fā)生制和借貸記帳法記帳。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十二條 合營(yíng)公司的財(cái)務(wù)會(huì)計(jì)帳冊(cè)應(yīng)記載如下內(nèi)容：463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)、支出數(shù)量；463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)；463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)；463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)、增加及轉(zhuǎn)讓情況。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十三條 合營(yíng)公司財(cái)務(wù)部門應(yīng)在每一個(gè)會(huì)計(jì)年度頭三個(gè)月編制上一個(gè)會(huì)計(jì)年度的資產(chǎn)負(fù)債表和損益計(jì)算書，經(jīng)審計(jì)師審核簽字后，提交董事會(huì)會(huì)議通過。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十四條 合營(yíng)各方有權(quán)自費(fèi)聘請(qǐng)審計(jì)師查閱合營(yíng)公司帳簿。查閱時(shí)，合營(yíng)公司應(yīng)提供方便。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十五條 合營(yíng)公司按照《中華人民共和國(guó)外商投資企業(yè)和外國(guó)企業(yè)所得稅法施行細(xì)則》的規(guī)定，由董事會(huì)決定合營(yíng)公司固定資產(chǎn)的折舊年限。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十六條 合營(yíng)公司的一切外匯事宜，按照《中華人民共和國(guó)外匯管理暫行條例》和有關(guān)規(guī)定辦理。Chapter 6 finance and Accounting463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)Article 27463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The finance and accounting of the joint venture pany 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 People39。s Republic of Article 28 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The fiscal year of the joint venture pany 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 Article 29463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The joint venture pany 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 People39。s Republic of China. 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)Article 30 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The joint venture pany shall open accounts in RMB and foreign currency with the Band of China or other banks which agreed by the Bank of China. 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)Article 3l463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The accounting of the joint venture pany shall adopt the internationally used accrual basis and debit and credit accouting system in their Article 32 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The accounting books of the joint venture pany shall include the following contents:463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)(1)all amount of ine and payment and payment in cash of the joint venture pany。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)(2)situations concerning sale and purchasing the materials of the joint venture pany。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)(3)situations concerning registered capital and debt of the joint venture pany。463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)(4)situations concerning and assignment of the registered Article 33463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)In the first three months of each fiscal year， the manager shall prepare the profits year39。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 Article 34463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)Parties of the joint venture pany have the right to invite an auditor to undertake annual financial check and examination at his own expense. The joint venture pany shall provide convenience for the checking and Article 35 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)The depreciation period for the fixed assets of the joint venture pany shall be decided by the board of eircetors in accoudance with the The Ine Tax Law of the People39。s Rpublic of Chian for Foreign Investment Enterprises and Foreign Enterprises463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)Article 36463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)All matters concerning foreign exchange shall be handled in accordance with the rovisional Regulations for Exchange Control of the People39。s Republic of China and other pertaining regulations. 463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第七章 利潤(rùn)分配463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)463中國(guó)英語(yǔ)學(xué)習(xí)網(wǎng)第三十七條 合營(yíng)公司從繳納所得稅后的利潤(rùn)中