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中英对照法律资源--企业财务通则 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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operators in manner of articles of association, internal systems or contractual stipulations and so on. 第十三条 经营者的财务管理职责主要包括： <westbank> Article 13 The financial management duties of an operator mainly involve: （一） 拟订企业内部财务管理制度、财务战略、财务规划，编制财务预算。 <westbank> (1) studying out enterprise internal financial management rules, financial strategies, financial plans, preparing financial budgets; （二） 组织实施企业筹资、投资、担保、捐赠、重组和利润分配等财务方案，诚信履行企业偿债义务。 <westbank> (2) organizing the implementation of such financial schemes as fund-raising, investment, guarantee, donation, reorganization and profit distribution and so on, fulfilling the obligation of debt repayment of the enterprise faithfully; （三） 执行国家有关职工劳动报酬和劳动保护的规定，依法缴纳社会保险费、住房公积金等，保障职工合法权益。 <westbank> (3) carrying out the provisions of the state on employees' remunerations and labor protection, paying social insurance premium and public accumulation funds for housing construction and so on, under law, and safeguarding the workers' legitimate rights and interests; （四） 组织财务预测和财务分析，实施财务控制。 <westbank> (4) organizing financial forecasting and financial analysis, carrying out financial control; （五） 编制并提供企业财务会计报告，如实反映财务信息和有关情况。 <westbank> (5) preparing and providing enterprise financial report so as to reflect the financial information and the related situation faithfully ; and （六） 配合有关机构依法进行审计、评估、财务监督等工作。 <westbank> (6) coordinating with the related organs in carrying out such work as auditing, evaluation and financial supervision and so on. 第三章 资金筹集 <westbank> Chapter III Fund Raising 第十四条 企业可以接受投资者以货币资金、实物、无形资产、股权、特定债权等形式的出资。其中，特定债权是指企业依法发行的可转换债券、符合有关规定转作股权的债权等。 <westbank> Article 14 An enterprise may accept the capital contribution made by an investor in the form of monetary, real object, intangible assets, stock equity, or specific creditor's right and so on, among which, the specific creditor's right means the convertible bonds issued by the enterprise under law and the creditor's rights that are converted into equity under the related provisions. 企业接受投资者非货币资产出资时，法律、行政法规对出资形式、程序和评估作价等有规定的，依照其规定执行。 <westbank> In case an enterprise accepts the capital contribution of an investor in the form of non-monetary assets, if there is any stipulation on the form, procedure or price assessment of capital contribution in any law or administrative regulation, this stipulation shall apply. 企业接受投资者商标权、著作权、专利权及其他专有技术等无形资产出资的，应当符合法律、行政法规规定的比例。 <westbank> In case an enterprise accepts the capital contribution by an investor in the form of intangible assets such as trademark right, copyright, patent right or other know-how, it shall comply with the related proportions as prescribed in any law or administrative regulation. 第十五条 企业依法以吸收直接投资、发行股份等方式筹集权益资金的，应当拟订筹资方案，确定筹资规模，履行内部决策程序和必要的报批手续，控制筹资成本。 <westbank> Article 15 In case an enterprise raises funds through absorbing direct investment or issuing shares, etc. under law, it shall draw out a fund-raising scheme, decide the fund-raising scale, fulfill the internal decision-making procedure and necessary formalities of reporting for examination and approval and control the cost of fund-raising. 企业筹集的实收资本，应当依法委托法定验资机构验资并出具验资报告。 <westbank> An enterprise shall trust, under law, a legal capital verification institution to verify the raised capital and issue a report on capital verification. 第十六条 企业应当执行国家有关资本管理制度，在获准工商登记后30日内，依据验资报告等向投资者出具出资证明书，确定投资者的合法权益。 <westbank> Article 16 An enterprise shall carry out the related capital management systems of the state and, within 30 days as of approval of industrial and commercial registration, issue investment certificates to its investors in accordance with the capital verification report so as to determine the lawful rights and interests of the investors. 企业筹集的实收资本，在持续经营期间可以由投资者依照法律、行政法规以及企业章程的规定转让或者减少，投资者不得抽逃或者变相抽回出资。 <westbank> With regard to the paid-in capital raised by the enterprise, during its persistent operation, the investors may transfer or reduce the capital under the related laws, administrative regulations and articles of association of the enterprise, but may not withdraw the capital contribution directly or in any disguised form. 除《公司法》等有关法律、行政法规另有规定外，企业不得回购本企业发行的股份。企业依法回购股份，应当符合有关条件和财务处理办法，并经投资者决议。 <westbank> Except it is otherwise prescribed in the Company Law of the People's Republic of China or any other related law or administrative regulation, no enterprise may repurchase the shares it has issued. An enterprise's repurchase of the shares under law shall comply with the related conditions and financial treatment measures and be determined by the investors. 第十七条 对投资者实际缴付的出资超出注册资本的差额（包括股票溢价），企业应当作为资本公积管理。 <westbank> Article 17 In case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve. 经投资者审议决定后，资本公积用于转增资本。国家另有规定的，从其规定。 <westbank> After being deliberated and determined by the investors, the capital reserves may be converted into capital. In case it is provisioned otherwise by the state, the related provisions shall apply. 第十八条 企业从税后利润中提取的盈余公积包括法定公积金和任意公积金，可以用于弥补企业亏损或者转增资本。法定公积金转增资本后留存企业的部分，以不少于转增前注册资本的25%为限。 <westbank> Article 18 The surplus reserves that are withdrawn by an enterprise from its after-tax profits include legal and discretional accumulation funds, and may be used to make up the losses of the enterprise or converted into increased capital. The part retained in the enterprise out of the legal accumulation funds after converting into increased capital shall not be less than 25% of the registered capital before the conversion. 第十九条 企业增加实收资本或者以资本公积、盈余公积转增实收资本，由投资者履行财务决策程序后，办理相关财务事项和工商变更登记。 <westbank> Article 19 In case an enterprise enhances the paid-in capital or converts the reversed capital or surplus reserves into paid-in capital, the investors shall go through the related financial items and industrial and commercial registration of alteration after fulfilling the financial decision-making procedures. 第二十条 企业取得的各类财政资金，区分以下情况处理： <westbank> Article 20 The various kinds of financial funds obtained by an enterprise shall be dealt with according to the different circumstances as follows: （一） 属于国家直接投资、资本注入的，按照国家有关规定增加国家资本或者国有资本公积。 <westbank> (1) where the fund is directly invested or injected by the state, the national capital or state-owned capital reserve shall be increased under the related provisions of the state. （二） 属于投资补助的，增加资本公积或者实收资本。国家拨款时对权属有规定的，按规定执行；没有规定的，由全体投资者共同享有。 <westbank> (2) where the fund is an investment subsidy, the capital reserve or the paid-in capital shall be increased. If the state has provisioned its ownership when appropriating the fund, the related provisions shall apply; otherwise, this fund shall be shared by all investors commonly. （三） 属于贷款贴息、专项经费补助的，作为企业收益处理。 <westbank> (3) where the fund is a loan of discounted interest or a special subsidy, it shall be dealt with as an income of the enterprise. （四） 属于政府转贷、偿还性资助的，作为企业负债管理。 <westbank> (4) where the fund is a reloan of the government or a refundable subsidy, it shall be dealt with as a liability of the enterprise. （五） 属于弥补亏损、救助损失或者其他用途的，作为企业收益处理。 <westbank> (5) where the fund is for making up loss, relieving loss or other purposes, it shall be dealt with as an income of the enterprise. 第二十一条 企业依法以借款、发行债券、融资租赁等方式筹集债务资金的，应当明确筹资目的，根据资金成本、债务风险和合理的资金需求，进行必要的资本结构决策，并签订书面合同。 <westbank> Article 21 In case an enterprise raises debt funds under law in forms of loans, issuing bonds or financial leases and so on, it shall define the purpose of fund-raising, make necessary decisions on capital structure in accordance with the fund costs, debt risks and reasonable fund demands and conclude a written contract. 企业筹集资金用于固定资产投资项目的，应当遵守国家产业政策、行业规划、自有资本比例及其他规定。 <westbank> In case an enterprise raises funds for a fixed asset investment project, it shall comply with the industrial policies of the state, the provisions concerning industrial planning and proportion of self-owned capital and other stipulations. 企业筹集资金，应当按规定核算和使用，并诚信履行合同，依法接受监督。 <westbank> When raising fund, an enterprise shall assess and use the fund under the related provisions, undertake the contract in good faith and accept supervision under law. 第四章 资产营运 <westbank> Chapter IV Assets Operation 第二十二条 企业应当根据风险与收益均衡等原则和经营需要，确定合理的资产结构，并实施资产结构动态管理。 <westbank> Article 22 An enterprise shall determine a reasonable assets structure and conduct a dynamic management on the assets structure according to the principles of equilibrating risks and proceeds and the operational requirements. 第二十三条 企业应当建立内部资金调度控制制度，明确资金调度的条件、权限和程序，统一筹集、使用和管理资金。 <westbank> Article 23 An enterprise shall set up an internal fund al[] control system, clarify the conditions, power limits and procedures of fund al[] to raise, use and manage funds uniformly. 企业支付、调度资金，应当按照内部财务管理制度的规定，依据有效合同、合法凭证，办理相关手续。 <westbank> When conducting the payment or al[] of funds, an enterprise shall, under the stipulations of its internal financial management system, go through the related formalities upon the strength of the effective contracts and legal vouchers. 企业向境外支付、调度资金应当符合国家有关外汇管理的规定。 <westbank> With regard to overseas payment or al[] of funds, the related provisions of the state on foreign exchange control shall be applicable. 企业集团可以实行内部资金集中统一管理，但应当符合国家有关金融管理等法律、行政法规规定，并不得损害成员企业的利益。 <westbank> An enterprise group may adopt a concentrated and unified man 上一页 [1] [2] [3] [4] [5] [6] [7] 下一页 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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