【正文】 may present proxy in writtenform to the case the director neither attends nor entrusts others to attend the meeting，he will be regarded as 22The board meeting requires a quorum of over three quarter of the total number of the quorum is less than three quarter，the decisions adopted by the board meeting are written records shall be made for each board meeting and signed by all the attended directors or by the attended record shall be made in Chinese and in English，and shall be filed with the 經(jīng)營管理機(jī)構(gòu)第二十二條 合營公司設(shè)經(jīng)營管理機(jī)構(gòu)，負(fù)責(zé)合營公司的日常管理工作。合營公司設(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。第二十三條 合營公司實(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)合營公司的日常生產(chǎn)、技術(shù)和經(jīng)營管理工作。第二十四條 副董事長、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。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)不得參與和本合營公司有商業(yè)竟?fàn)幍钠渌?jīng)濟(jì)組織。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 OfficeArticle 22The joint venture pany shall establish a management office which shall be responsible for its daily management office shall have one general manager，deputy general shall be invited by the board of directors whose term of office is four years and may be renewed by the board of 23The system of job responsibility of the general manager under the board of directors is adopted by the joint venture general manager shall be responsible to the board of directors directly，carry out the decisions of the board of directors and organize the dailyworks on production，technology and management of joint venture 24At the invitation of the board of directors，the chairman，vice chairman of directors of the board may concurrently be the general manager，deputy general manager and general manager assistant of the joint venture 25The 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 26The general manager，deputy general managers and other senior administrative personnel who ask for resignation shall submit their written reports to the board of directors 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 財(cái)務(wù)會(huì)計(jì)第二十七條 合營公司的財(cái)務(wù)會(huì)計(jì)按照中華人民共和國財(cái)政部制定的《中華人民共和國外商投資企業(yè)會(huì)計(jì)制度規(guī)定》辦理。第二十八條 合營公司會(huì)計(jì)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)。一切記賬憑證、單據(jù)、報(bào)表、帳薄，用中文書寫。第二十九條 合營公司應(yīng)采用人民幣為記賬的本位貨幣。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外匯管理局公布的匯價(jià)計(jì)算。第三十條 合營公司在中銀行或中國銀行同意的其它銀行開立人民幣及外幣賬戶，第三十一條 合營公司采用國際通用的權(quán)責(zé)發(fā)生制和借貸記賬法記賬。第三十二條 合營公司的財(cái)務(wù)會(huì)計(jì)賬冊應(yīng)記載如下內(nèi)容：、支出數(shù)量；；；、增加及轉(zhuǎn)讓情況。第三十三條 合營公司財(cái)務(wù)部門應(yīng)在每一個(gè)會(huì)計(jì)頭三個(gè)月編制上一個(gè)會(huì)計(jì)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。第三十四條 合營各方有權(quán)自費(fèi)聘請(qǐng)審計(jì)師查閱合營公司賬簿。查閱時(shí)，合營公司應(yīng)提供方便。第三十五條 合營公司按照《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法施行細(xì)則》的規(guī)定，由董事會(huì)決定合營公司固定資產(chǎn)的折舊年限。第三十六條 合營公司的一切外匯事宜，按照《中華人民共和國外匯管理暫行條例》和有關(guān)規(guī)定辦理。Chapter 6 finance and AccountingArticle 27The 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 People‘s Republic of 28The fiscal year of the joint venture pany shall be calendar year from January 1 to December vouchers，receipts，accounting statements and reports，accounting books shall be written in Chinese and 29The joint venture pany adopts Renminbi（RMB）as its accounts keeping 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 People‘s Republic of 30The 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 Article 3lThe accounting of the joint venture pany shall adopt the internationally used accrual basis and debit and credit accounting system in their 32The accounting books of the joint venture pany shall include the following contents：（1）all amount of ine and payment and payment in cash of the joint venture pany；（2）situations concerning sale and purchasing the materials of the joint venture pany；（3）situations concerning registered capital and debt of the joint venture pany；（4）situations concerning and assignment of the registered 33In the first three months of each fiscal year，the manager shall prepare the profits year‘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 34Parties of the joint venture pany have the right to invite an auditor to undertake annual financial check and examination at his own joint venture pany shall provide convenience for the checking and 35The depreciation period for the fixed assets of the joint venture pany shall be decided by the board of directors in accordance with the “The Ine Tax Law of the People‘s Rpublic of China for Foreign Investment Enterprises and Foreign Enterprises”Article 36All matters concerning foreign exchange shall be handled in accordance with the “provisional Regulations for Exchange Control of the People‘s Republic of China” and other pertaining 利潤分配第三十七條 合營公司從繳納所得稅后的利潤中提取儲(chǔ)備基金、企業(yè)發(fā)展基金和職工獎(jiǎng)勵(lì)及福利基金。每年提取的比例，上董事會(huì)根據(jù)合營公司經(jīng)營情況討論確定。第三十八條 合營公司依法納稅和提取三項(xiàng)基金后的利潤，按照甲、乙方在注冊資本中的出資比例進(jìn)行分配。第三十九條 合營公司每年分配利潤一次，每個(gè)會(huì)計(jì)后三個(gè)月內(nèi)公布前一年利潤分配方案及各方應(yīng)分的利潤額。第四十條 合營公司上一個(gè)會(huì)計(jì)虧損未彌補(bǔ)前不得分配利潤。上一個(gè)會(huì)計(jì)未分配的利潤，可并入本會(huì)計(jì)利潤分配。Chapter 7 Profit SharingArticle 37The joint venture pany shall allocate reserve funds，expansion funds and bonuses welfare funds for staff and workers after payment of proportion of allocation shall be decided by the board of 38After paying the taxes in accordance with law and drawing the various funds，the profits in net will be distributed according to the proportion of each party‘s investment in the registered 39The joint venture pany shall distribute its profits once a profit distribution pla