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。A joint venture shall formulate rules and regulations for itsfinancial affairs and accounting in accordance with therelevant Chinese laws and regulations on financial affairsand accounting and in light of its condition, and file suchrules and regulations with the local financial department andtax authority for the record.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。A joint venture shall have a chief accountant, who shall assistthe general manager in managing the financial affairs of theenterprise.必要时可以设副总会计师。When necessary, a deputy chief accountant may also beappointed.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。A joint venture shall (a small venture may have no need to)have an auditor, who shall be responsible for examining andauditing the financial receipts, payments and the accounts ofthe joint venture and submitting reports to the board ofdirectors and the general manager.合营企业会计采纳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。The accounting year of a joint venture shall coincide with thecalendar year, i.e. from January 1 to December 31 on theGregorian calendar.合营企业会计采纳国际通用的权责发生制和借贷记账法记账。A joint venture shall adopt the internationally acceptedaccrual system and debit and credit bookkeeping method tokeep accounts. 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。All vouchers, account books and statements prepared by thejoint venture must be written in Chinese, they maysimultaneously...
