【正文】 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 plan 。第四十條 合營(yíng)公司上一個(gè)會(huì)計(jì)虧損未彌補(bǔ)前不得分配利潤(rùn)。第三十八條 合營(yíng)公司依法納稅和提取三項(xiàng)基金后的利潤(rùn)，按照甲、乙方在注冊(cè)資本中的出資比例進(jìn)行分配。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(rùn)分配第三十七條 合營(yíng)公司從繳納所得稅后的利潤(rùn)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。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。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)公司賬簿。第三十二條 合營(yíng)公司的財(cái)務(wù)會(huì)計(jì)賬冊(cè)應(yīng)記載如下內(nèi)容：、支出數(shù)量；；；、增加及轉(zhuǎn)讓情況。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。一切記賬憑證、單據(jù)、報(bào)表、帳薄，用中文書(shū)寫(xiě)。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(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。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(shū)面報(bào)告。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。總經(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。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。會(huì)議決錄應(yīng)歸檔保存，會(huì)議記錄用中、英文文字書(shū)寫(xiě)，并且每個(gè)出席會(huì)議的董事均應(yīng)在會(huì)議記錄上簽字。第二十一條 出席董事會(huì)會(huì)議的法定人數(shù)為全體董事的四分之三。董事因故不能出席董事會(huì)會(huì)議，可出具委托書(shū)委托他人代表其出席和表決。董事會(huì)會(huì)議原則上在＿＿＿＿＿舉行。第十九條 董事會(huì)會(huì)議每年至少召開(kāi)一次。董事任期年，可以連任。對(duì)以下事項(xiàng)，須出席董事會(huì)至少名董事通過(guò)：、租賃、出賣(mài)或抵押等事宜；；；、決定上述人員的工資和生活福利待遇；，制定合營(yíng)公司職工的福利和工資制度；；、企業(yè)發(fā)展基金和職工獎(jiǎng)勵(lì)及福利基金的比例；；；；。董事會(huì)是合營(yíng)公司的最高權(quán)力機(jī)構(gòu)。第十五條 合營(yíng)公司注冊(cè)資本的增加、轉(zhuǎn)讓?zhuān)瑧?yīng)由董事會(huì)一致通過(guò)后，并報(bào)原審批機(jī)權(quán)批準(zhǔn)，向原登記機(jī)構(gòu)辦理變更登記手續(xù)。第十四條 合營(yíng)期內(nèi)，合營(yíng)公司不得減少注冊(cè)資本數(shù)額。Chapter 2 The Purpose，Scope and Scale of the BusinessArticle 6The purpose of the parties to the joint venture is in conformity with the wish of enhancing the economic cooperation and technical exchanges，to raise economic results and ensure satisfactory economic benefits for each investor by improving the product quality，developing new products，and gaining petitive position in the world market in quality and price through advanced and appropriate technology and scientific 7Business scope of the joint venture pany isArticle 8The production scale of the joint venture pany is as follows：Article 9The products of the joint venture pany will