外资企业法实施细则(30)

作者:admin

来源:

2014-6-17 10:07

外资企业以往会计年度的亏损未弥补前,不得分配利润;以往会计年度未分配的利润,可与本会计年度可供分配的利润一并分配。
In the event that deticits of previous fiscal years of a foreign-capital have not been made up, it may not distribute the profits, while the undistnibuted profits of previous fiscal year may be distributed together with the distributable profits of the current fiscal year.

第六十二条外资企业的自制会计凭证、会计帐簿和会计报表,应当用中文书写;用外文书写的,应当加注中文。
Article 62 Accounting vouchers, account books and accounting statements made by a foreign-capital enterprise shall be written in the Chinese language; if they are written in a foreign language, notes in the Chinese language are required.

第六十三年外资企业应当独立核算。
Article 63 Business accounting of a foreign-capital enterprise shall be conducted independently.

外资企业的年度会计报表和清算会计报表,应当依照中国财政、税务机关的规定编制。以外币编报会计报表的,应当同时编报外折合为人民币的会计报表。
The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise shall be prepared in accordance with the provisions of the Chinese competent departments for financial and tax affairs. If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi (RMB) shall be prepared at the same time.

外资企业的年度会计报表和清算会计报表,应当聘请中国的注册会计师进行验证并出具报告。第二款和第三款规定的外资企业的年度会计报表和清算会计报表,连同中国的注册会计师出具的报告,应当在规定的时间内服报送财政、税务机关,关报审批机关和工商行政管理机关备案。
The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise, as stipulated in the second and third paragraphs of this Article, together with the verification report prepared by a Chinese registered accountant, shall be submitted, within a prescribed time limit, to the China competent departments for financial and tax affairs and also to the examining and approving organ and the administrative department for industry and commerce for the record.