unit 8 财务会计和利润分配
8.1.1 法规条文
1. 合营企业的财务与会计制度, 应当按照中国有关法律和财务会计制度的规定，结合合营企业的情况加以制定，并报当地财政部门、税务机关备案。 1. A joint venture shall formulate rules and regulations for its financial affairs and accounting in accordance with the relevant Chinese laws and regulations on financial affairs and accounting and in light of its condition, and file such rules and regulations with the local financial department and tax authority for the record.
2. 合营企业设总会计师，协助总经理负责企业的财务会计工作。必要时，可以设副总会计师。 2. A joint venture shall have a chief accountant, who shall assist the general manager in managing the financial affaires of the enterprise. When necessary, a deputy chief accountant may also be appointed.
3. 合营企业设审计师（小的企业可以不设），负责审查、稽核合营企业的财务收支和会计账目，向董事会、总经理提出报告。 3. A joint venture shall (a small venture may have no need to) have an auditor, who shall be responsible for examining and auditing the financial receipts, payments and the accounts of the joint venture and submitting reports to the board of directors and the general manage
4. 合营企业会计采用日历年制，自公历每年1月1日起至12月31日为止为一个会计年度。4. The accounting year of a joint venture shall coincide with the calendar year, i.e. from January 1 to December 31 on the Gregorian calendar.
5. 合营企业会计采用国际通用的权责发生制和借贷记账法记账。一切自制凭证、帐薄、报表必须用中文书写，也可以同时用合营各方商定的一种外文书写。 5. A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts. All vouchers, account books and statements prepared by the joint venture must be written in Chinese. They may simultaneously be written in foreign language agreed upon by the parties to the joint venture.
6. 合营企业原则上采用人民币作为记账本位币，经合营各方商定，也可以采用某一种外国货币作为记账本位币。 6. In principle, a joint venture shall adopt Renmibi as the standard currency for accounting. It may also adopt a foreign currency for the same purpose upon agreement by the parties to the joint venture.
7. 合营企业的账目，除按记账本位币纪录外，对于现金、银行存款、其他货币款项以及债权债务、收益和费用等，与记账本位币不一致时，还应当按实际收付的货币记账。 以外国货币作为记账本位币的合营企业，其编报的财务会计报告应当折算为人民币。 因汇率的差异而发生的折合记帐本位币差额，作为汇兑损益列帐。记账汇率变动，有关外币各账户的账面余额，于年终结账时，应当按照中国有关法律和财务会计制度的规定进行会计处理。 7. In addition to keeping account in the standard currency, a joint venture shall record the actual receipts and payments of cash, bank deposits, sums in other currencies, and claims, liabilities, incomes, expenses, etc. in currencies other than the standard currency for accounting. Where a foreign currency is adopted as the standard currency for accounting, the joint venture shall convert such currency into Renminbi when it prepares and submits its financial and accounting statements. Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange. Balance on foreign currency accounts due to changes in the exchange rate in account keeping shall be handled as the year-end settlement of account in accordance with the relevant Chinese laws and rules for financial affairs and accounting.
8. 合营企业按照《中华人民共和国外商投资企业和外国企业所得税法》缴纳所得税后的利润分配原则如下： （1）提取储备基金、职工奖励及福利基金、企业发展基金，提取比例由董事会确定； （2）储备基金除用于垫补合营企业亏损外，经审批机构批准也可以用于本企业增加资本，扩大生产； （3）按照本条第（1）项规定提取三项基金后的可分配利润，董事会确定分配的，应当按合营各方的出资比例进行分配。 8. Principles for a joint venture to distribute its profit after payment of income tax in accordance with the Income Tax Law of the People’s Republic of China Governing Foreign Investment Enterprises and Foreign Enterprises are as follows: Principles for a joint venture to distribute its profit after the payments of income taxes in accordance with the Law of the People’s Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises shall be: (1) A reserve fund, a bonus and welfare fund for staff and workers and an enterprise expansion fund shall be drawn, and the proportion of such drawing shall be determined by the board of directors; (2) In addition to its use in making up the losses of the joint venture, the reserve fund may be used to increase the capital of the joint venture and expand its production upon approval by the examination and approval authority; and (3) Any distributable profit remaining after the drawing of the three funds in accordance with the proportion of Paragraph (1) of this Article shall be distributed to the parties to the joint venture in proportion to their capital contribution when the board of directors decides to distribute such profit.
9. 以前年度的亏损末弥补前不得分配利润。以前年度末分配的利润，可以并入本年度利润分配。 9. No profit may be distributed unless the losses of the previous year have been made up. Such profit shall not be distributed if the losses of the previous year of the joint venture have not been made up. Undistributed profit from the previous year may be distributed together with the profit of the current year.
10. 合营企业应当向合营各方、当地税务机关和财政部门报送季度和年度会计表。 10. A joint venture shall submit the quarterly and annual accounting statements to the parties to the joint venture, local tax authority and the financial department.
11. 合营业员企业的下列文件、证件、报表，应当经中国的注册会计师验证和出具证明，方为有效： （1）合营各方的出资证明书（以物料、场地使用权、工业产权、专有技术作为出资的，应当包括合营各方签字同意的财产估价清单及其协议文件）； （2）合营企业的年度会计报表； （3）合营企业清算的会计报表。 11. The following documents, certificates and statements shall be valid only after they have been verified by a certified public accountant registered in China and verification certificates have been issued by the accountant: (1) certificates for the capital contributions made by the parties to the joint venture (in case materials, site use rights, industrial property or proprietary technology is used as capital contribution, a detailed list of the assessed value of such property and the written agreement thereon signed by the parties to the joint venture shall be included); (2) annual accounting statements of the joint venture; and (3) accounting statements on liquidation of the joint venture.
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