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： 1.合营公司所有和现金收入、支出数量； 2.合营公司所有的物资出售及购入情况； 3.合营公司注册资本及负债情况；
4.合营公司注册资本的缴纳时间、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 company shall be handled in accordance with the \Foreign Investment\China.
Article 28
The fiscal year of the joint venture company shall be calendar year from January 1 to December 31. All vouchers， receipts， accounting statiments and reports， accounting books shall be written in Chinese and English. Article 29
The joint venture company 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 People's Republic of China. Article 30
The joint venture company 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 company shall adopt the internationally used accrual basis and debit and credit accouting system in their work. Article 32
The accounting books of the joint venture company shall include the following contents: (1)all amount of income and payment and payment in cash of the joint venture company; (2)situations concerning sale and purchasing the materials of the joint venture company; (3)situations concerning registered capital and debt of the joint venture company; (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 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 directors. Article 34
Parties of the joint venture company 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 company shall be decided by the board of eircetors in accoudance with the \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 People's Republic of China\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润，可并入本会计年度利润分配。
Chapter 7 Profit Sharing
Article 37
The joint venture company shall allocate reserve funds， expansion funds and bonuses welfare funds for staff and workers after payment of taxes. The proportion of allocation shall be decided by the board of directors. Article 38
After paying the taxes in accoudance wiht law and drawing the various funds， the profits in net will be distributed according to the proprtion of each party's investment in the registered capital. Article 39
The joint venture company shall distribute its profits once a year. The profit distribution plan and amount of profit distributed to each party shall be published within the first three months following each fiscal year. 第八章 职工
第四十一条 合营公司员工的招收、招聘、辞退、工资、生活福利、奖惩、劳动保险、劳动保护。劳动纪律等事宜，按照《中华人民共和国外合资经营企业劳动管理规定》及其实施办法和××省（市）的有关规定办理
第四十二条 合营公司有权对违犯合营公司的规章制度和劳动纪律的员工，给予警告、记过、降薪的处分，情节严重，可予以开除。开除职工须报当地劳动部门备案。
第四十三条 中方职工的工资待遇，按照北京市劳动局的规定，根据合营公司具体情况，由董事会确定，并在劳动合同中具体规定。合营公司随着生产的发展，职工业务能力和技术水平的提高，相应提高职工的工资。合营公司中方退休人员的工资按北京市劳动局的规定办理。
第四十四条 合营公司根据中华人民共和国和××省（市）关于职工劳动保护的有关规定，确保职工在正常生产条件下工作。
Chapter 8 Staff and Workers
Article 41
The employment， recruitment， dismissal and resigntion of the staff and workers of the joint venture company and their salary， welfare， labor insurance， labor protection， labor discipline and other matters shall be handled according to the \Re-public of China on Labor Management in Joint Ventures Using Chinese and Foreign Investment\， and relevant regulations issued by ×× province (City). Article 42
The joint venture company has the right to take disciplinary actions， such as warning， demerit recording and salary reducing against those staff and workers who violate the rules and regulations of the joint venture company and labor disciplines. Those with serious cases
may be dismissed. Discharging of workers shall be filed with the local labor and personnel department. Article 43
The salary treatment of the staff and workers shall be set by the board of directors ac-cording to the specific situation of ________， and the joint venture company， with reference to the regulations issued by the Bureau of Labor of _________， and shall be specified in detail in the labor contract. The salary of the staff and workers shall be increased correspondently with the development of production and the progress of the worker's ability and technology. The pensions of the staff and workers who retired from the joint venture company shall be paid ac-cording to the specific regulations issued by the Bureau of Labor of __________. Article 44
The matters concerning the welfare funds， bonuses， labor protection and labor insurance， etc， shall be stipulated respectively in various rules by the joint venture company in ac-cordace with relevant regulations of the Pepole's Republic of China and________ ， to ensure that the staff and workers go in for production and work under normal condition.
第九章 工会组织
第四十五条 合营公司职工有权按照《中华人民共和国工会法》的规定，建立工会组织，开展工会活动。
第四十六条 合营公司工会是职工利益的代表，它的任务是：依法维护职工的民主权利和物质利益；协助合营公司安排和合理使用福利、奖励基金；组织职工学习政治、业务、科学、技术、知识，开展文艺、体育活动；教育职工遵守劳动纪律，努力完成合营公司的各项经济任务。
第四十七条 合营公司工会负责人有权列席有关讨论合营公司的发展规划、生产经营活动等问题的董事会会议，反映职工的意见和要求。
第四十八条 合营公司工会参加调解如工和合营公司之间发生的争议。
第四十九条 合营公司每月按合营公司职工实际工资总额的百分之二拨交工会经费。合营公司工会按照中华全国总工会制定的《工会经费管理办法》使用工会经费。