中外合资企业章程英文范文

中外合资企业章程英文范文内容摘要：

经理、副总经理或经理助理。 第二十五条 总经理、副总经理除非得到董事会的批准不得参与和本合营公司有商业竟 争的其他经济组织。 第二十六条 总经理、副总经理及其他商级管理人员请求辞职时，应提前向董事会提出书面报告。 以上人员如有营私舞弊或严重失职行为的，不能胜任工作的，经董事会决定可随时撤换。 Chapter 5 Business Management Office Article 22 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 directors. Article 23 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 anize the daily works on production， technology and management of joint venture pany. Article 24 At 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 pany. Article 25 The general manager or deputy general managers shall not hold positions concurrently as general manager or deputy general manager of other economic anizations on mercial petition with their own joint venture pany without the approval of the board of directors. Article 26 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 borad. 第六章 财务会计 第二十七条 合营公司的财务会计按照中华人民共和国财政部制定的《中华人民共和国外商投资企业会计制度规定》办理。 第二十八条 合营公司会计年度采用日历年制，从每年一月一日起至十二月三十一日止为一个会计年度。 一切记帐凭证、单据、报表、帐薄，用中文书写。 第二十九条 合营公司应采用人民币为记帐的本位货币。 人民同其它货币折算，按实际发生之日中华人民共和国外汇管理局公布的汇价计算。 第三十条 合营公司在中银行或中国银行同意的其它银行开立人民币及外币帐户， 第三十一条 合营公司采用国际通用的权责发生制和借贷记 帐法记帐。 第三十二条 合营公司的财务会计帐册应记载如下内容： 、支出数量； ； ； 、增加及转让情况。 第三十三条 合营公司财务部门应在每一个会计年度头三个月编制上一个会计年度的资产负债表和损益计算书，经审计师审核签字后，提交董事会会议通过。 第三十四条 合营各方有权自费聘请审计师查阅合营公司帐簿。 查阅时，合营公司应提供方便。 第三十五条 合营公司按照《中华人民共和国外商投资企业和外国 企业所得税法施行细则》的规定，由董事会决定合营公司固定资产的折旧年限。 第三十六条 合营公司的一切外汇事宜，按照《中华人民共和国外汇管理暂行条例》和有关规定办理。 Chapter 6 finance and Accounting Article 27 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 China. Article 28 The fiscal year of the joint venture pany shall be calendar year from January 1 to December 31. All vouchers， receipts， accounting statements and reports， accounting books shall be written in Chinese and English. Article 29 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. Article 30 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. Article 3l The accounting of the joint venture pany shall adopt the internationally used accrual basis and debit and credit accounting system in their work. Article 32 The 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 company。 (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 capital. Article 33 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 directors. Article 34 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 company shall provide convenience for the checking and examination. Article 35 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 Enterprises Article 36 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. 第七章 利润分配 第三十七条 合营公司从缴纳所得税后的利润中提取储备基金、企业发展基金和职工奖励及福利基金。 每年提取的比例，上董事会根据合营公司经营情况讨论确定。 第三十八条 合营公司依法纳税和提取三项基金后的利润，按照甲、乙方在注册资本中的出资比例进行分配。 第三十九条 合营公司每年分配利润一次，每个会计年度后三个月内公布前一年利润分配方案及各方应分的利润额。 第四十条 合营公司上一个会计年度亏损未弥补前不得分配利润。 上一个会计年度未分配的利。