mof币(公司股权合同及公司组织章程编写分类条款（中英文对照第二部分）)

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公司股权合同及公司组织章程编写分类条款（中英文对照第二部分）

CLASSIFICATION ARTICLES FOR PREPARATION OF COMPANY’S EQUITY CONTRACTS AND ASSOCIATION ARTICLES



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目录 TABLE OF CONTENTS

通知 NOTICES

公司的法定代表人

LEGAL REPRESENTATIVE OF THE COMPANY

董事和董事会

DERECTORS AND BOARD OF DIRECTORS

董事权力

POWERS OF DIRECTORS

董事会议

DIRECTOR MEETING

董事的罢免与任命

DISMISS AND NOMINATION

其他管理人员的权力和义务

POWERS AND DUTIES OF OTHER MANAGERS

股东会与股东权利和义务

SHAREHOLDERS BOARD AND SHAREHOLDER’S RIGHTS / LIABILITIES

公司股东大会

SHAREHOLDERS' MEETING

股息或利润分配

STOCK DIVIDEND OR DIVISIONS OF PROFITS

劳动管理

LABOUR MANAGEMENT

财务与会计

FINANCIAL AFFAIRS AND ACCOUNTING

审计AUDITING

印章及支票

SEAL AND CHEQUES



部分章节示例如下：

财务与会计FINANCIAL AFFAIRS AND ACCOUNTING

会计制度Accounting System

"Enterprise Accounting System" means the general Accounting System for Enterprises promulgated by the MOF on 29 December 2000 to replace the Accounting System for Foreign Investment Enterprises promulgated on 24 June 1992, which was applicable to foreign investment enterprises as of 1 January 2002.

“企业会计制度”指财务部2000 年12 月29 日发布的一般企业会计制度， 取代1992 年6 月24 日发布的外商投资企业会计制度，该外商投资企业会计制度对外商投资企业适用至2002 年1 月1 日止。



The fiscal years of the Joint Venture start from the 1st day of January and ends on the 31st day of December of each year. All the accounting certificates, documents, reports and account books should be written both in English and Chinese.

合资企业的财政年度始于每年的1月1日，止于12月31日。所有的财务会计帐目，文件，报告和帐本应有中英文书写。



（一） 公司财务总监（如有）应在总经理的监督下负责公司的财务管理。

The chief financial officer of the Company (if any), under the supervision of the general manager, shall be responsible for the financial management of the Company.



（二） 财务总监（如未指定，应为总经理）应按照中国财政部制定的企业会计制度和其他补充规定以及其他相关法律制定公司会计制度和相关程序。公司采用的会计制度和相关程序应报经执行董事批准。会计制度和相关程序经执行董事批准后应报公司主管部门以及当地财政部门和税务机关备案。公司采用借贷记账法和权责发生制记账。

The chief financial officer (or if none appointed, the general manager) shall prepare the accounting system and procedures in accordance with the Enterprise Accounting System and supplementary stipulations promulgated by the Ministry of Finance and other relevant laws. The accounting system and procedures to be adopted by the Company shall be submitted to the executive director for approval. Once approved by the executive director, the accounting system and procedures shall be filed with the authority in charge of the Company and with the relevant local department of finance and the tax authorities for the filing. The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts.



（三）公司采用人民币为记账本位币，同时也可采用港币或美元或其他外币为辅助记账币种。在货币兑换中由汇率差额造成的收益和损失应根据由中国财政部颁布的外汇交易会计处理方式和其他相关法律予以处理。

The Company shall adopt Renminbi as its book-keeping base currency, but may also adopt Hong Kong Dollars United States Dollars or other foreign currencies as supplementary book-keeping currencies. Treatment of exchange gains and losses arising from exchange rate differences shall accord with the accounting treatment for foreign currency transactions announced by the Ministry of Finance of the PRC and other relevant laws.



（四） 公司的所有会计账簿、凭证、记录和报表应使用中文[和英文]书写。

该等会计账簿、记录和报表的原件应存放在公司的法定地址。有关会计账簿、记录和报表的原件应存放的时间以及对其最终处理的方式，公司应根据中国财政部的有关规定和其他相关法律办理。

All accounting records, vouchers, books and statements of the Company shall be made and kept in Chinese and English. The originals of such accounting books, records and statements of the Company shall be kept at the Company's legal address. Matters concerning how long such accounting books, records and statements shall be kept and the method of their ultimate disposal shall be handled in accordance with the relevant rules of the Ministry of Finance of the PRC and other relevant laws.



合营公司的会计年度从每年一月一日起至十二月三十一日止，一切记账凭证、单据、报表、账簿，用中文书写（注：也可同时用甲乙双方同意的一种外文书写）。

The fiscal year of JOINT VENTURE shall begin from January the first to December the thirty first each year．Any and all accounting papers such as receipts，slips，statements，books etc． shall be written in Chinese（or in another language agreed upon by both parties）．



每营业年度的头三个月，由总经理组织编制上一年度的资产负债表、损益计算书和利润分配方案，提交董事会会议审查。

President shall，in the first three months of each fiscal year，direct to compile and make the balance sheet，profit and loss account and profit distribution plan of last year and submit all the aforesaid documents to Board of Directors to be examined and considered．



The directors shall cause proper accounting and other records to be kept and shall distribute copies of balance 一 sheets and other documents as required by the Act and shall from time to time determine whether and to what extent and at what times and places and under what conditions or regulations the accounting and other records of the company or any of them shall be open to the inspection of members not being directors , and no member ( not being a director ) shall have any right of inspecting any account or book or paper of the company except as conferred by statute or authorized by the directors or by the company in general meeting．

董事会应叫人保存普通会计账册和其他记录，并按《公司法》的规定散发资产负债表和其他文件的副本，且决定是否和在何种程度，什么时间和地方，按什么条件或规则将公司账册和其他记录或其任何部分向非董事成员公开，任何股东（非董事）均无权检查公司账目或账簿或文件，除非由法规或董事会或公司股东大会授权。



The Chief Financial Officer of the Company, under the leadership of the General Manager, shall be responsible for the financial management of the Company.

合营公司财务总监在总经理的领导下负责公司财务管理。



(b) The Chief Financial Officer shall prepare the accounting system and procedures in accordance with the Enterprise Accounting System and supplementary stipulations promulgated by the Ministry of Finance.

财务总监应按照中华人民共和国财政部制定的《企业会计制度》和补充规定制定公司的会计制度和相关程序。



The accounting system and procedures to be adopted by the Company shall be submitted to the Board for approval.

合营公司采用的会计制度和相关程序应报经董事会批准。



Once approved by the Board, the accounting system and procedures shall be filed with the department in charge of the Company and with the relevant local department of finance and the tax authorities for the record.

会计制度和相关程序经董事会批准后应报合营公司主管部门以及当地财政部门和税务机关备案。



The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts.

合营公司采用借贷记账法和权责发生制记账。



(c) The Company shall adopt Renminbi as its bookkeeping base currency, but may also adopt [United States Dollars] or other foreign currencies as supplementary bookkeeping currencies. (c) 合营公司采用人民币为记账本位币，同时也可采用[美元]或其他外币为辅助记账币种。



(d) All accounting records, vouchers, books and statements of the Company shall be made and kept in Chinese and English.

合营公司的所有会计记录、凭证、账簿和报表均使用中文和英文书写。



(e) For the purposes of preparing the Company's accounts and statements, calculation of declared dividends to be distributed to the Parties, and for any other purposes where it may be necessary to effect a currency conversion, such conversion shall be in accordance with the posted exchange rate, as determined by the median rate for buying and selling announced by the People's Bank of China or other legally recognized rate on the date of actual receipt or payment.

在制定合营公司的账目和报表以及计算向双方分配的利润时，以及发生其他可能需要进行货币汇兑的情形时，应按照外汇牌价进行汇兑，汇率为在实际收支日由中国人民银行公布的外汇买入价和卖出价的中间价，或法律认可的其他汇率。



The Company shall separately open a foreign exchange account and a Renminbi account　at an authorized bank within China approved by the SAFE and, with the approval of SAFE,may open a bank account in the name of the Company outside China. The Company's　foreign exchange transactions shall be handled in accordance with the Applicable Laws of China relating to foreign exchange control.

合营公司应在国家外汇管理局授权的国内银行分别开立外汇账户和人民币账户或经国家外汇管理局批准在境外以合营公司名义开设账户。合营公司的外汇业务应按照中国有关外汇管理的相关法律执行。









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