8.2.1 合同条款
1. 合营公司的财务年度为日历年，即从1月1日至12月31日，但合营公司的第一个财务年度应从合营公司成立之日起至该日历年12月31日止，合营公司的最后一个财务年度应在合营公司解散之日终止。 1. The fiscal year of the JV Company shall coincide with the calendar year, i.e. from January I to December 31. However, the first fiscal year of the JV Company shall commence on the date of its establishment and end on the date of dissolution of the JV Company.
2. 合营公司应遵守《外商投资企业会计制度》，保存包含确定合营公司财务状况所需的一切资料的真实、准确地记录和帐簿，并用中文编制合营公司的一切凭证、收据、账目和其他会计记录。在每季度结束后一个月内，合营公司应向甲方和乙方提供该季度合营公司的财务报表。 2. The JV Company shall comply with the Foreign Investment Enterprise Accounting System, keep true and accurate records and account books containing all data necessary for the determination of the JV Company’s financial conditions, and prepare all vouchers, receipts, accounts and other accounting records of the JV Company in Chinese. The JV Company shall provide Party A and Party B with the JV Company’s quarterly financial statements within a month after each calendar quarter ends.
3. 在每一个会计年度最初的三个月内，总经理应对合营公司前一年度的资产负债表、损益表和现金流量表的编制进行监督。合营公司应聘请一名在中国注册的独立审计师（“独立审计师”）对合营公司的财务报表进行审计。年度财务报表的编制及独立审计师对财务报表的审计必须在下一年四月底之前完成。财务报表经独立审计师审计和签字后，应提交董事会批准。 3. Within the first three (3) months of every fiscal year, the general manager of the JV Company shall supervise the preparation of the previous year’s balance sheet, profit and loss statement and cash flow statement of the JV Company. The JV Company shall engage an independent auditor registered in PRC (the “Independent Auditor”), to audit the financial statements of the JV Company. The preparation of the financial statements for a fiscal year and auditing of same by the Independent Auditor must be completed by the end of April of the following year. After the financial statements have been examined and signed by the Independent Auditor, they shall be submitted to the board of directors for approval.
4. 各方均有权自费聘请审计师对合营公司的年度财务进行审查，其他方应予同意，合营公司应提供方便。 4. Each of the parties hereto shall have the right to engage an auditor at its own expense to examine the annual financial statements of the JV Company, and the other parties shall give their consent to and the JV Company shall provide convenience for such examination.
5. 合营公司采用人民币为记帐本位币，收支中的外币均应折算为人民币计帐。人民币同该外币的折算，按照交易实际发生当日中国人民银行公布的人民币市场汇价中间价折算。 5. The JV Company shall adopt Renminbi (“RMB”) as the standard currency for accounting. Foreign exchange in the revenue and expenditure shall be converted to RMB. All the foreign currencies received and paid shall be kept in the accounts in Renminbi as converted from such foreign currencies. The conversion of the foreign exchange to RMB shall be made at the middle price of the exchange rate published by the People’s Bank of China on the day such transaction actually takes place.
6. 合营公司的财务会计账册应记载如下内容： （1）合营公司所有的现金收支数量； （2）合营公司所有原料购入和供应情况； （3）合营公司注册资本和负债情况； （4）合营公司注册资本的缴纳时间、调整和转让情况； （5）中国有关法律法规要求的其他项目。 6. The following particulars shall be entered in the JV Company’s financial account books: (1) the amount of all cash receipts and payments of the JV Company; (2) all materials purchases and supplies of the JV Company; (3) the registered capital and debts of the JV Company; (4) the time of payment, adjustment and assignment of the registered capital of the JV Company; and (5) other items as required by the relevant PRC laws and regulations.
7. 公司每年应从公司税后利润中提取储备基金、职工奖励和福利基金及企业发展基金。储备基金的提取比例，由董事会根据中国的有关法律法规确定。如果累积的基金额达到公司注册资本的50%，储备基金则不再提取。职工奖励及福利基金的提取比例由董事会确定。 7. The JV Company shall make allocations to the reserve fund, bonus and welfare fund for staff and workers and enterprise expansion fund out of the after tax profit of the JV Company each fiscal year. The percentage of the allocation of the reserve fund shall be determined by the board of directors pursuant to the relevant PRC laws and regulations. The allocation shall be suspended in the event that the accumulated fund amounts to 50% of the registered capital of the JV Company. The percentage of the allocation of the bonus and welfare fund for staff and workers shall be determined by the board of directors.
8. 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利润分配方案及各方应分得的利润额。 8. The JV Company shall distribute its profit once every year. The profit distribution plan and the amount of profit to be distributed to each party shall be published within three (3) months following each fiscal year.
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