{0>以上人员如有营私舞弊或严重失职行为的，不能胜任工作的，经董事会决定可随时撤换。<}0{> In case any one of the above-mentioned persons conduct graft or serious dereliction of duty， they may be dismissed at any time upon the decision of the board. <0}

{0>第六章 财务会计<}0{>Chapter 6 finance and Accounting <0}

{0>第二十七条 合营公司的财务会计按照中华人民共和国财政部制定的《中华人民共和国外商投资企业会计制度规定》办理。<}0{>Article 27  The finance and accounting of the joint venture company shall be handled in accordance with the "Stipulations of the Finance and Accounting System of the Joint Venture Using Chinese and Foreign Investment" which formulated by the Ministry of Finance of the People's Republic of China.<0}

{0>第二十八条 合营公司会计年度采用日历年制，从每年一月一日起至十二月三十一日止为一个会计年度。一切记帐凭证、单据、报表、帐薄，用中文书写。<}0{>Article 28   The fiscal year of the joint venture company shall be calendar year from January 1 to December 31. All vouchers， receipts， accounting statements and reports， accounting books shall be written in Chinese and English.<0}

{0>第二十九条 合营公司应采用人民币为记帐的本位货币。<}0{>Article 29  The joint venture company adopts Renminbi (RMB) as its accounts keeping unit.<0}

{0>人民同其它货币折算，按实际发生之日中华人民共和国外汇管理局公布的汇价计算。<}0{> The conversion of RMB into other currency shall be in accordance with the exchange rate of the converting day published by the State Administration of Foreign Exchange Control of the People's Republic of China. <0}

{0>第三十条 合营公司在中银行或中国银行同意的其它银行开立人民币及外币帐户，<}0{>Article 30   The joint venture company shall open accounts in RMB and foreign currency with the Band of China or other banks which agreed by the Bank of China. <0}

{0>第三十一条 合营公司采用国际通用的权责发生制和借贷记帐法记帐。<}0{>Article 3l  The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.<0}

{0>第三十二条 合营公司的财务会计帐册应记载如下内容：<}0{>Article 32   The accounting books of the joint venture company shall include the following contents:<0}

{0>1.合营公司所有和现金收入、支出数量；<}0{>(1)all amount of income and payment and payment in cash of the joint venture company;<0}

{0>2.合营公司所有的物资出售及购入情况；<}0{>(2)situations concerning sale and purchasing the materials of the joint venture company;<0}

{0>3.合营公司注册资本及负债情况；<}0{>(3)situations concerning registered capital and debt of the joint venture company;<0}

{0>4.合营公司注册资本的缴纳时间、增加及转让情况。<}0{>(4)situations concerning and assignment of the registered capital.<0}

{0>第三十三条 合营公司财务部门应在每一个会计年度头三个月编制上一个会计年度的资产负债表和损益计算书，经审计师审核签字后，提交董事会会议通过。<}0{>Article 33  In the first three months of each fiscal year， the manager shall prepare the profits year's balance sheet， profit and loss statement and proposal regarding the disposal of profits which should be examined and signed by the auditor， then submit them to the board of directors.<0}

{0>第三十四条 合营各方有权自费聘请审计师查阅合营公司帐簿。查阅时，合营公司应提供方便。<}0{>Article 34  Parties of the joint venture company have the right to invite an auditor to undertake annual financial check and examination at his own expense. The joint venture company shall provide convenience for the checking and examination.<0}

{0>第三十五条 合营公司按照《中华人民共和国外商投资企业和外国企业所得税法施行细则》的规定，由董事会决定合营公司固定资产的折旧年限。<}0{>Article 35   The depreciation period for the fixed assets of the joint venture company shall be decided by the board of directors in accordance with the "The Income Tax Law of the People's Republic of China for Foreign Investment Enterprises and Foreign Enterprises"<0}

{0>第三十六条 合营公司的一切外汇事宜，按照《中华人民共和国外汇管理暂行条例》和有关规定办理。<}0{>Article 36  All matters concerning foreign exchange shall be handled in accordance with the "Provisional Regulations for Exchange Control of the People's Republic of China" and other pertaining regulations. <0}

{0>第七章 利润分配<}0{>Chapter 7 Profit Sharing  <0}

{0>第三十七条 合营公司从缴纳所得税后的利润中提取储备基金、企业发展基金和职工奖励及福利基金。每年提取的比例，上董事会根据合营公司经营情况讨论确定。<}0{>Article 37  The joint venture company shall allocate reserve funds， expansion funds and bonuses welfare funds for staff and workers after payment of taxes. The proportion of allocation shall be decided by the board of directors.<0}

{0>第三十八条 合营公司依法纳税和提取三项基金后的利润，按照甲、乙方在注册资本中的出资比例进行分配。<}0{>Article 38  After paying the taxes in accordance with law and drawing the various funds， the profits in net will be distributed according to the proportion of each party's investment in the registered capital.<0}

{0>第三十九条 合营公司每年分配利润一次，每个会计年度后三个月内公布前一年利润分配方案及各方应分的利润额。<}0{>Article 39  The joint venture company shall distribute its profits once a year. The profit distribution plan and amount of profit distributed to each party shall be published within the first three months following each fiscal year. <0}

{0>第八章 职工<}0{>Chapter 8 Staff and Workers <0}

{0>第四十一条 合营公司员工的招收、招聘、辞退、工资、生活福利、奖惩、劳动保险、劳动保护。劳动纪律等事宜，按照《中华人民共和国外合资经营企业劳动管理规定》及其实施办法和××省（市）的有关规定办理<}0{>Article 41  The employment， recruitment， dismissal and resignation of the staff and workers of the joint venture company and their salary， welfare， labor insurance， labor protection， labor discipline and other matters shall be handled according to the "Regulations

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