合同翻译常用句型 - 财务会计和利润分配.docx

合同翻译常用句型-财务会计和利润分配

第一篇：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。AjointventureshallformulaterulesandregulationsforitsfinancialaffairsandaccountinginaccordancewiththerelevantChineselawsandregulationsonfinancialaffairsandaccountingandinlightofitscondition,andfilesuchrulesandregulationswiththelocalfinancialdepartmentandtaxauthorityfortherecord.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。Ajointventureshallhaveachiefaccountant,whoshallassistthegeneralmanagerinmanagingthefinancialaffairsoftheenterprise.必要时可以设副总会计师。Whennecessary,adeputychiefaccountantmayalsobeappointed.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。Ajointventureshall(asmallventuremayhavenoneedto)haveanauditor,whoshallberesponsibleforexaminingandauditingthefinancialreceipts,paymentsandtheaccountsofthejointventureandsubmittingreportstotheboardofdirectorsandthegeneralmanager.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。Theaccountingyearofajointventureshallcoincidewiththecalendaryear,i.e.fromJanuary1toDecember31ontheGregoriancalendar.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。Ajointventureshalladopttheinternationallyacceptedaccrualsystemanddebitandcreditbookkeepingmethodtokeepaccounts.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。Allvouchers,accountbooksandstatementspreparedbythejointventuremustbewritteninChinese,theymaysimultaneouslybewritteninforeignlanguageagreeduponbythepartiestothejointventure.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。Inprinciple,ajointventureshalladoptRenmibiasthestandardcurrencyforaccounting.也可以采用某一种外国货币作为记账本位币Itmayalsoadoptaforeigncurrencyforthesamepurposeuponagreementbythepartiestothejointventure.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。Inadditiontokeepingaccountinthestandardcurrency,ajointventureshallrecordtheactualreceiptsandpaymentsofcash,bankdeposits,sumsinothercurrencies,andclaims,liabilities,incomes,expenses,etc.incurrenciesotherthanthestandardcurrencyforaccounting.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。Whereaforeig