长安会计培训[金账本]合同翻译常用句型财务会计和利润

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1、会计学习交流 会计实务操作合同翻译常用句型 财务会计和利润分配 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 an

2、d 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 th

3、e 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, paym

4、ents 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

5、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. 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 the joint venture must be

6、 written in Chinese, they may simultaneously be written in foreign language agreed upon by the parties to the joint venture. 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。 In principle, a joint venture shall adopt Renmibi as the standard currency for accounting. 也可以采用某一种外国货币作为记账本位币 It may also adopt a foreign currency

7、 for the same purpose upon agreement by the parties to the joint venture. 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。 In addition to keeping account in the standard currency, a joint venture shall record the actual receipts and payments of cash, bank deposits, sums in othe

8、r currencies, and claims, liabilities, incomes, expenses, etc. in currencies other than the standard currency for accounting. 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。 Where a foreign currency is adopted as the standard currency for accounting, the joint venture shall convert such currency into Renminbi

9、when it prepares and submits its financial and accounting statements. 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。 Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange. 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Balance on foreign

10、currency accounts due to changes in the exchange rate in account keeping shall be handled as the 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-end settlement of account in accordance with the relevant Chinese laws and rules for financial affairs and accounting. 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

11、得税后的利润分配原则如下 Principles for a joint venture to distribute its profit after payment of income tax in accordance with the Income Tax Law of the Peoples Republic of China Governing Foreign Investment Enterprises and Foreign Enterprises are as follows: 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 Princip

12、les for a joint venture to distribute its profit after the payments of income taxes in accordance with the Law of the Peoples Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises shall be: 1提取储备基金、职工奖励及福利基金、企业发展基金提取比例由董事会确定 (1) A reserve fund, a bonus and we

13、lfare fund for staff and workers and an enterprise expansion fund shall be drawn, and the proportion of such drawing shall be determined by the board of directors; 2储备基金除用于弥补合营企业亏损外经审批机构批准也可以用于本企业增加资本扩大生产 (2) In addition to its use in making up the losses of the joint venture, the reserve fund may b

14、e used to increase the capital of the joint venture and expand its production upon approval by the examination and approval authority; and 3按照本条第1项规定提取三项基金后的可分配利润董事会确定(3) Any distributable profit remaining after the drawing of the three funds in accordance with the proportion of Paragraph 合同翻译经典句型荟萃

15、 之 财务会计和利润分配 4 分配的应当按合营各方的出资比例进行分配。 (1) of this Article shall be distributed to the parties to the joint venture in proportion to their capital contribution when the board of directors decides to distribute such profit. 以前年度的亏损末弥补前不得分配利润。 No profit may be distributed unless the losses of the previou

16、s year have been made up. 以前年度的亏损末弥补前不得分配利润。 Such profit shall not be distributed if the losses of the previous year of the joint venture have not been made up. 以前年度末分配的利润可以并入本年度利润分配。 Undistributed profit from the previous year may be distributed together with the profit of the current year. 合营企业应当向

17、合营各方、当地税务机关和财政部门报送季度和年度会计表。 A joint venture shall submit the quarterly and annual accounting statements to the parties to the joint venture, local tax authority and the financial department. 合营业员企业的下列文件、证件、报表应当经中国的注册会计师验证和出具证明方为有效 The following documents, certificates and statements shall be valid o

18、nly after they have been verified by a certified public accountant registered in China and verification certificates have been issued by the accountant: 1合营各方的出资证明书以物料、场地使用权、工业产权、专有技术作为出资的应当包括合营各方签字同意的财产估价清单及其协议文件 (1) certificates for the capital contributions made by the parties to the joint ventur

19、e (in case materials, site use rights, industrial property or proprietary technology is used as capital contribution, a detailed list of the assessed value of such property and the written agreement thereon signed by the parties to the joint venture shall be included); 合同翻译经典句型荟萃 之 财务会计和利润分配 5 2合营企业

20、的年度会计报表 (2) annual accounting statements of the joint venture; and 3合营企业清算的会计报表。 (3) accounting statements on liquidation of the joint venture. 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。 The fiscal year of the JV Company shall coincide with the calendar

21、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. 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。 The JV Company shall comply

22、 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 Companys financial conditions, and prepare all vouchers, receipts, accounts and other accounting records of the JV Company in Chin

23、ese. 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。 The JV Company shall provide Party A and Party B with the JV Companys quarterly financial statements within a month after each calendar quarter ends. 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。 Within the first three (3) months of every fiscal year

24、, the general manager of the JV Company shall supervise the preparation of the previous years balance sheet, profit and loss statement and cash flow statement of the JV Company. 合营公司应聘请一名在中国注册的独The JV Company shall engage an independent auditor 合同翻译经典句型荟萃 之 财务会计和利润分配 6 立审计师“独立审计师”对合营公司的财务报表进行审计。 reg

25、istered in PRC (the “Independent Auditor”), to audit the financial statements of the JV Company. 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。 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

26、year. 财务报表经独立审计师审计和签字后应提交董事会批准。 After the financial statements have been examined and signed by the Independent Auditor, they shall be submitted to the board of directors for approval. 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。 Each of the parties hereto shall have the right to engage an auditor at

27、 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. 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。 The JV Company shall adopt Renminbi (“RMB”) as the standard currency fo

28、r accounting. Foreign exchange in the revenue and expenditure shall be converted to RMB. 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。 All the foreign currencies received and paid shall be kept in the accounts in Renminbi as converted from such foreign currencies. 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。 The c

29、onversion of the foreign exchange to RMB shall be made at the middle price of the exchange rate published by the Peoples Bank of China on the day such transaction 合同翻译经典句型荟萃 之 财务会计和利润分配 7 actually takes place. 合营公司的财务会计账册应记载如下内容 The following particulars shall be entered in the JV Companys financial

30、 account books: 1合营公司所有的现金收支数量 (1) the amount of all cash receipts and payments of the JV Company; 2合营公司所有原料购入和供应情况 (2) all materials purchases and supplies of the JV Company; 3合营公司注册资本和负债情况 (3) the registered capital and debts of the JV Company; 4合营公司注册资本的缴纳时间、调整和转让情况 (4) the time of payment, adjus

31、tment and assignment of the registered capital of the JV Company; and 5中国有关法律法规要求的其他项目。 (5) other items as required by the relevant PRC laws and regulations. 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。 The JV Company shall make allocations to the reserve fund, bonus and welfare fund for staff and workers

32、and enterprise expansion fund out of the after tax profit of the JV Company each fiscal year. 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。 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. 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

33、取。 The allocation shall be suspended in the event that the accumulated fund amounts to 50% of the registered capital of the JV Company. 合同翻译经典句型荟萃 之 财务会计和利润分配 8 职工奖励及福利基金的提取比例由董事会确定。 The percentage of the allocation of the bonus and welfare fund for staff and workers shall be determined by the board of directors. 合营公司每年分配利润一次。 The JV Company shall distribute its profit once every year. 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。 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. 第9页