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Accounting Regulations of the People's Republic of
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CHAPTER XIII ACCOUNTING DOCUMENTS AND ACCOUNTING BOOKS
 @@  Article  67. A joint venture must acquire or fill out original
documents for  every  transaction  occurring.  All  the  original
documents must carry faithful  contents,  evidence  of  all  the
required procedures and accurate figures. Original documents from an
outside unit must be signed and sealed by the unit. The original
documents shall be verified and signed by the head of the department
and the person responsible for handling the transaction.
 A  joint  venture  shall check and inspect the original documents
seriously. Any  falsified  or  altered original document, or any
fraudulent application or request or other similar event must be
rejected  and reported to the relevant  party.  The  original
documents   with  incomplete  contents, insufficient  evidence of
required procedures or inaccurate figures shall be returned, amended
or  refilled. Only the original documents examined and proved correct
can be taken as the basis for preparing accounting vouchers.
 @@  Article  68.  The accounting vouchers of a joint venture
include receiving  vouchers,  disbursement  vouchers, and journal
vouchers.  All vouchers must be filled out with the required contents
and can be taken as the basis in bookkeeping only after being
signed by the preparer, the designated verifier and chief officer
of  the  financial  and accounting department.  A receiving or
disbursement voucher shall also be signed by the cashier.
 Each  kind  of accounting voucher shall be filed according to its
sequential number  and  bound  into books monthly together with the
original documents attached  thereto,  and  shall be kept in safety
without any loss or damage. For  important  documents concerning
claims  and  debts that need separate safe-keeping, cross reference
shall  be made on the original documents of the transaction and on the
related vouchers.
 @@  Article  69.  A  joint venture shall number sequentially all
documents issued to the outside, and retain its duplicate copy (or
copies) or the stub.  An  original of such documents with clerical
errors or withdrawn for cancellation shall be kept together with the
duplicate or stub of the same sequential number. If the original
copy  is  missing  or  unable  to be recovered, the reason shall be
noted on the duplicate or stub.
 @@  Article 70. All the blank forms of important documents, such as
cheque books,  cash  receipts,  delivery  orders,  etc. shall be
registered in a special  registration book by the financial and
accounting department. Requisition  of  those blank forms shall be
approved by the chief officer or a  designated  person  of the
financial and accounting department, and the person  making the
requisition  shall  sign  the  registration book for receiving the
forms.
 @@  Article  71. A joint venture shall set up three kinds of
primary  accounting  books, namely, journals, general ledgers and
subsidiary ledgers, as well as appropriate supplementary memorandum
books.
 All the books shall be kept with complete records, accurate figures,
clear descriptions  and prompt registration, on the basis of the
examined original documents and vouchers or summary of vouchers that
are proved correct.
 No  record  in  the books of a joint venture shall be destroyed,
amended, altered  or eliminated by correction fluid. When errors are
made, they shall be  amended  by  crossing  off the error or by
preparing  additional  vouchers  according  to  the  nature and
circumstances of the error. When the crossing method of amendment is
used,the person making the correction shall sign on the place of
amendment.
 @@  Article  72. A joint venture keeping its accounts by electronic
computer shall  maintain properly its accounting records stored in or
printed out by the  computer  and shall regard such records as
accounting books. The tapes, discs,  etc. shall be kept and no
deletion shall be allowed unless the records in them are printed out in
visible form.
CHAPTER XIV AUDIT
 @@  Article  73.  A joint venture shall engage the Certified
Public Accountants registered with the government of the People's
Republic of China to audit its annual accounting statements and the
books of accounts of  the  year  and to issue an auditor's report,
according to the provisions of the "Income Tax Law of the People's
Republic of China Concerning Joint Ventures Using Chinese and Foreign
Investment".
 @@  Article  74.  Each participant of a joint venture may audit the
accounts of  the joint venture. The expenses thereon shall be paid by
the participant making t

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