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论文作者:www.51lunwen.org论文属性:公告登出时间:2014-06-30编辑:felicia点击率:22132
论文字数:12893论文编号:org201406291015442594语种:中文 Chinese地区:中国价格:免费论文
关键词:General Principlehereinafterlaws and regulationsterms and conditionsinterpretation or pronouncement
摘要:通过详细罗列公司章程以促进公司的良性发展。重点突出公司的禁止事项,以使公司在全球化的浪潮中发展越来越快。
(三)公司采用人民币为记账本位币,同时也可采用港币或美元或其他外币为辅助记账币种。在货币兑换中由汇率差额造成的收益和损失应根据由中国财政部颁布的外汇交易会计处理方式和其他相关法律予以处理。
(3) The Company shall adopt Renminbi as its book-keeping base currency, but may also adopt Hong Kong Dollars United States Dollars or other foreign currencies as supplementary book-keeping currencies. Treatment of exchange gains and losses arising from exchange rate differences shall accord with the accounting treatment for foreign currency transactions announced by the Ministry of Finance of the PRC and other relevant laws.
(四) 公司的所有会计账簿、凭证、记录和报表应使用中文[和英文]书写。
(4) All accounting records, vouchers, books and statements of the Company shall be made and kept in Chinese and English.
该等会计账簿、记录和报表的原件应存放在公司的法定地址。有关会计账簿、记录和报表的原件应存放的时间以及对其最终处理的方式,公司应根据中国财政部的有关规定和其他相关法律办理。
The originals of such accounting books, records and statements of the Company shall be kept at the Company's legal address. Matters concerning how long such accounting books, records and statements shall be kept and the method of their ultimate disposal shall be handled in accordance with the relevant rules of the Ministry of Finance of the PRC and other relevant laws.
第五十三条 审计
Article 53. Auditing
(一) 公司应聘请独立审计师对公司年度财务报告进行审核。公司的独立审计师由执行董事聘请和解雇。
(1) The Company’s independent auditor shall be engaged by the Company as its auditor to examine and verify the annual financial report. The Company’s independent auditor shall be appointed and removed by the executive director.
(二) 财务总监(如未指定,应为总经理)应该编制并向执行董事提交季度和年度财务报表和执行董事要求的其他报告。前述报表应以中文[及英文]编制,相关金额应同时采用人民币和公司采用的其他辅助记账币种表示。除执行董事另有决定外,年度财务报表应包括以下报表(包括说明):
(2) Quarterly and annual financial statements, and such other reports as the executive director may require to be prepared shall be prepared and submitted by the chief financial officer (or if none appointed, by the general manager) to the executive director. Such statements shall be in Chinese and English and shall reference both RMB and any other supplementary bookkeeping currency adopted by the Company. Except as otherwise determined by the executive director, the annual financial statements will include the following statements (including footnotes):
1.资产负债表;
(i) balance sheet;
2.损益表;
(ii) profit and loss statement;
3.财务情况变动说明书;
(iii) statement of changes in financial position; and
4.利润分配建议书
(iv) profit distribution recommendations.
(三) 季度财务报表应及时提交执行董事,以使执行董事有足够的时间审 议通过并送交各股东,随后由总经理安排报有关部门备案。年度财务报表应在后一会计年度的前三个月内审计完毕并提交执行董事以及各股东。年度财务报表应经独立审计师根据相关法律认证。总经理应根据相关法律要求将经认证的财务报表提交有关部门备案。
(3) The quarterly financial statements shall be presented to the executive director in sufficient time for the executive director to approve them and submit them to each shareholder. Then the general manager shall arrange the filing with the proper authorities. The annual finan本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。