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 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.

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 assist

the general manager in managing the financial affairs of the

enterprise.

必要时可以设副总会计师。

When necessary, a deputy chief accountant may also be

appointed.

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 and

auditing the financial receipts, payments and the accounts of

the joint venture and submitting reports to the board of

directors and the general manager.

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。

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.

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。

A joint venture shall adopt the internationally accepted

accrual system and debit and credit bookkeeping method to

keep 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。