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

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. 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 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 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 other 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