合同翻译经典句型荟萃之财务会计和利润分配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。AjointventureshallformulaterulesandregulationsforitsfinancialaffairsandaccountinginaccordancewiththerelevantChineselawsandregulationsonfinancialaffairsandaccountingandinlightofitscondition,andfilesuchrulesandregulationswiththelocalfinancialdepartmentandtaxauthorityfortherecord.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。Ajointventureshallhaveachiefaccountant,whoshallassistthegeneralmanagerinmanagingthefinancialaffairsoftheenterprise.必要时可以设副总会计师。Whennecessary,adeputychiefaccountantmayalsobeappointed.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。Ajointventureshall(asmallventuremayhavenoneedto)haveanauditor,whoshallberesponsibleforexaminingandauditingthefinancialreceipts,paymentsandtheaccountsofthejointventureandsubmittingreportstotheboardofdirectorsandthegeneralmanager.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。Theaccountingyearofajointventureshallcoincidewiththecalendaryear,i.e.fromJanuary1toDecember31ontheGregoriancalendar.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。Ajointventureshalladopttheinternationallyacceptedaccrualsystemanddebitandcreditbookkeepingmethodtokeepaccounts.www.docin.com合同翻译经典句型荟萃之财务会计和利润分配2一切自制凭证、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。Allvouchers,accountbooksandstatementspreparedbythejointventuremustbewritteninChinese,theymaysimultaneouslybewritteninforeignlanguageagreeduponbythepartiestothejointventure.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。Inprinciple,ajointventureshalladoptRenmibiasthestandardcurrencyforaccounting.也可以采用某一种外国货币作为记账本位币Itmayalsoadoptaforeigncurrencyforthesamepurposeuponagreementbythepartiestothejointventure.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。Inadditiontokeepingaccountinthestandardcurrency,ajointventureshallrecordtheactualreceiptsandpaymentsofcash,bankdeposits,sumsinothercurrencies,andclaims,liabilities,incomes,expenses,etc.incurrenciesotherthanthestandardcurrencyforaccounting.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表应当折算为人民币。Whereaforeigncurrencyisadoptedasthestandardcurrencyforaccounting,thejointventureshallconvertsuchcurrencyintoRenminbiwhenitpreparesandsubmitsitsfinancialandaccountingstatements.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。Differencesarisingfromconversionintothestandardcurrencyforaccountingduetodifferentexchangeshallbeenteredaslossesorgainsonexchange.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Balanceonforeigncurrencyaccountsduetochangesintheexchangerateinaccountkeepingshallbehandledasthewww.docin.com合同翻译经典句型荟萃之财务会计和利润分配3国有关法律和财务会计制度的规定进行会计处理。year-endsettlementofaccountinaccordancewiththerelevantChineselawsandrulesforfinancialaffairsandaccounting.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PrinciplesforajointventuretodistributeitsprofitafterpaymentofincometaxinaccordancewiththeIncome...