有限責(zé)任公司章程(中英文)VIP

1、ArticlesofAssociationforLimitedLiabilityCompany第一章總則Chapter1GeneralProvisions第一條本章程根據(jù)中華人民共和國(guó)公司法、深圳經(jīng)濟(jì)特區(qū)有限責(zé)任公司條例和有關(guān)法律法規(guī)，制定本章程。Article 1 ThesearticlesareformulatedinaccordancewiththeCompanyLawoftheP.R.C.,theRegulationsofShenzhenSpecialEconomicZoneonLimitedLiabilityCompanies,andrelevantlawsandregulation

2、s.第二條本公司(以下簡(jiǎn)稱公司)的一切活動(dòng)必須遵守國(guó)家的法律法規(guī)，并受?chē)?guó)家法律法規(guī)的保護(hù)。Article 2 Thecurrentbusiness(hereinafter“theCompany”)shallconductallactivitiesinaccordancewithstatelawsandregulations,andsubjecttotheprotectionthereof.第三條公司在深圳市工商行政管理局登記注冊(cè)。Article 3 TheCompanyisregisteredwithShenzhenIndustrialandCommercialAdministrationBu

3、reau.名稱：Companyname:JiandeDijiaTextilesCo.,Ltd.住所：Domicile:Huangliyangindustrialzone,Qiantantown,Jiande,Zhejiang,China第四條公司經(jīng)營(yíng)范圍為：紡織品的生產(chǎn)，銷(xiāo)售，經(jīng)營(yíng)貨物進(jìn)出口。Article 4 BusinessscopeoftheCompany:Production,saleandoperationoftextilesforimportandexport,butthestatelimitthecompanytooperateorprohibittheimportandexpo

4、rtofgoodsandtechnologyexcept.經(jīng)營(yíng)范圍以登記機(jī)關(guān)核準(zhǔn)登記的為準(zhǔn)。公司應(yīng)當(dāng)在登記的經(jīng)營(yíng)范圍內(nèi)從事活動(dòng)。Thebusinessscopeasapprovedbytheregistrationauthoritywillbefinalandvalid.TheCompanyshallconductbusinesswithintheapprovedbusinessscope.第五條公司根據(jù)業(yè)務(wù)需要，可以對(duì)外投資，設(shè)立分公司和辦事機(jī)構(gòu)。Article 5 TheCompanymay,accordingtoactualdevelopment,makeinvestmentandest

5、ablishbranchesandofficesinforeigncountries.第六條公司的營(yíng)業(yè)期限為二十年，自公司核準(zhǔn)登記注冊(cè)之日起計(jì)算。Article 6 ThebusinesstermoftheCompanyis20yearscalculatedfromthedateofregistration.第二章股東Chapter2Shareholders第七條公司股東共2個(gè)，名稱與住所如下：Article 7 TheCompanyhastwoshareholdersintotal,namesanddomicilesasindicatedbelow:股東名稱Nameofshareholder

6、地址domicile第八條股東享有下列權(quán)利：Article8Theshareholdersshallhavethefollowingrights:(一)有選舉和被選舉為公司董事、監(jiān)事的權(quán)利；(1) toelectandbeelectedasdirectorandsupervisoroftheCompany;(二)根據(jù)法律法規(guī)和本章程規(guī)定要求召開(kāi)股東會(huì)；(2) toholdshareholdersmeetinginaccordancewithlagwusl,arteions,andtheseArticles;（三）對(duì)公司的經(jīng)營(yíng)活動(dòng)和日常管理進(jìn)行監(jiān)督;(3) tosupervisethebusin

7、essactivitiesanddailymanagementoftheCompany;（四）有權(quán)查閱公司章程、股東會(huì)會(huì)議記錄和公司財(cái)務(wù)會(huì)計(jì)報(bào)告，對(duì)公司的經(jīng)營(yíng)提出建議和質(zhì)詢；(4) toconsulttheCompanysarticlesofassociation,minutesofshareholdersmeetings,financial&accountingreports,andtoraisesuggestionsandinquiriesfortheCompanysoperation;(五)按出資比例分取紅利，公司新增資本時(shí)，有優(yōu)先認(rèn)繳權(quán)；(5) toreceivedividen

8、dinproportiontocontributedcapital,andtohavepriorityovercontributionofincreasedcapital;(六)公司清盤(pán)解散后，按甲、乙雙方達(dá)成的協(xié)議執(zhí)行；(6) toimplementtheagreementreachedbyandbetweenPartyAandPartyBinthecaseofwinding-upordissolutionoftheCompany;(七)公司侵害其合法利益時(shí)，有權(quán)向有管轄權(quán)的人民法院提出要求，糾正該行為，造成經(jīng)營(yíng)損失的，可要求予以賠償。(7) (whenlawfulrightsbeingco

9、mpromisedbytheCompany)torequestacompetentpeoplescourttoasktheCompanytocorrectsuchbehavior,andtoclaimforcompensationifanylossissustained.第九條股東履行下列義務(wù)：Article9Theshareholdersshallfulfillthefollowingobligations:(一)按規(guī)定繳納所認(rèn)出資；(1)Contributecapitalinaccordanceherewith;(二)以認(rèn)繳的出資額對(duì)公司承擔(dān)責(zé)任；(8) Beresponsiblefort

10、heCompanytotheextentofrespectivelycontributedcapital;(三)公司經(jīng)核準(zhǔn)登記注冊(cè)后，不得抽回出資；(9) ShallnotwithdrawcontributedcapitalaftertheCompanyisapprovedandregistered;(四)遵守公司章程，保守公司秘密；(10) Abidebythesearticlesofassociation,andkeepcorporatesecretsasconfidential;(五)支持公司的經(jīng)營(yíng)管理，提出合理化建議，促進(jìn)公司業(yè)務(wù)發(fā)展。(11) SupporttheCompanysop

11、erationandmanagement,andproposereasonablesuggestionsfortheCompanysbusinessdevelopment.第十條公司成立后，應(yīng)當(dāng)向股東簽發(fā)出資證明書(shū)，出資證明書(shū)載明下列事項(xiàng)：Article 10 OncetheCompanyisestablished,acapital-contributioncertificateshallbeissuedtotheshareholders,onwhichthefollowingitemsareindicated:(一)公司名稱；(1)Companyname;(二)公司登記日期；(2)Dateo

12、fregistration;(三)公司注冊(cè)資本；(3)Registeredcapital;(四)股東的姓名或名稱，繳納的出資；(4)Nameandcontributedcapitalofshareholder;(五)出資證明書(shū)的編號(hào)和核發(fā)日期。(5)Numberandissuancedateofsuchcertificate.出資證明書(shū)應(yīng)當(dāng)由公司法定代表人簽名并由公司蓋章。Thecertificateshallbearthelegalrepresentativessignatureandthecompanyseal.第十一條公司置備股東名冊(cè)，記載下列事項(xiàng)：Article 11 TheCompa

13、nyshallprepareandkeeparegisterofshareholders,onwhichthefollowingitemsareindicated:(一)股東的姓名或名稱；(1)Nameofshareholder;(二)股東的住所；(2)Domicileofshareholder;(三)股東的出資額、出資比例；(3)Capitalcontributionandproportionmadebyshareholder;(四)出資證明書(shū)編號(hào)。(4)Serialnumberofcapital-contributioncertificate.第三章注冊(cè)資本Chapter3Register

14、edCapital第十二條公司注冊(cè)資本總額為1000萬(wàn)元人民幣。各股東出資額及所占比例如下：Article 12 TheCompanyhasaregisteredcapitalof10millionyuan,ofwhicheachshareholdercontributes:股東名稱Nameofshareholder出資額Contribution出資比例Percentage第十三條股東以貨幣出資。Article13Shareholdersshallcontributecapitalincash.第十四條各股東應(yīng)當(dāng)于公司注冊(cè)登記前足額繳納各自所認(rèn)繳的出資額。Article 14 Eachshar

15、eholdershallmakeitscapitalcontributioninfullamountpriortotheregistrationoftheCompany.股東不繳納所認(rèn)繳的出資，應(yīng)當(dāng)向已足額繳納出資的股東承擔(dān)違約責(zé)任。Incaseashareholderrefusestomakeitsrespectivecapitalcontribution,itshallbeliabletoothershareholders(whohavealreadymadecapitalcontribution)forbreachofobligation.第十五條股東可以以非貨幣形式出資，但必須按照法律

16、法規(guī)的規(guī)定辦理有關(guān)手續(xù)。Article 15 Capitalcontributionmaybemadeinnon-monetaryform,providedthatrelevantproceduresmustbegonethroughaccordingtolawsandregulations.第十六條股東可以依法轉(zhuǎn)讓其出資。Article 16 Contributedcapitalmaybetransferredinaccordancewithlaws.第四章股東會(huì)Chapter4ShareholdersMeeting第十七條公司設(shè)股東會(huì)，股東會(huì)由全體股東組成，股東會(huì)是公司的最高權(quán)力機(jī)構(gòu)。Ar

17、ticle 17 TheCompanyshallsetupshareholdersmeeting,composedofallshareholders.TheshareholdersmeetinghasthehighestauthoritywithintheCompany.第十八條股東會(huì)行使下列職權(quán)：Article 18 Theshareholdersmeetingshallfulfillthefollowingfunctions:（一）決定公司的經(jīng)營(yíng)方針和投資計(jì)劃;(1) DetermineoperationalpoliciesandinvestmentplansoftheCompany;(二

18、)選舉和更換執(zhí)行董事，決定有關(guān)執(zhí)行董事的報(bào)酬事項(xiàng)；(2) Electandreplaceexecutivedirector,anddeterminetheremunerationofexecutivedirector.(三)選舉和更換由股東代表出任的監(jiān)事，決定有關(guān)監(jiān)事的報(bào)酬事項(xiàng)；(3) Electshareholderrepresentativestobesupervisors,replacesupervisors,anddeterminetheremunerationofsupervisors;reports;(四)審議批準(zhǔn)執(zhí)行董事的報(bào)告；(4)Reviewandapproveexecuti

19、vedirector(五)審議批準(zhǔn)監(jiān)事的報(bào)告；(5)Reviewandapprovesupervisorreports;(六)審議批準(zhǔn)公司的年度財(cái)務(wù)預(yù)算方案、決算方案；(6) ReviewandapproveannualfinancialbudgetaryplansandfinalaccountingplansoftheCompany;(七)審議批準(zhǔn)公司的利潤(rùn)分配方案和彌補(bǔ)虧損方案；(7) ReviewandapproveprofitdistributionplansandlosscompensationplansoftheCompany;(八)對(duì)公司增加或減少注冊(cè)資本作出決議；(8) Mak

20、eresolutionontheincreaseordecreaseofregisteredcapital;(九)對(duì)發(fā)行公司債券作出決議；(9)Makeresolutionontheissuanceofcorporatebonds;(十)對(duì)股東轉(zhuǎn)讓出資作出決議；(10) Makeresolutiononthetransferofshareholdercontributedcapital;（十一）對(duì)公司合并、分立、變更公司組織形式，解散和清算等事項(xiàng)作出決議;(11) MakeresolutiononthemergerordivisionoftheCompany,changeofcorporate

21、structure,dissolution,liquidation,etc.;(十二)制定和修改公司章程。(12)PrepareandmodifytheCompanysarticlesofassociation.第十九條股東會(huì)會(huì)議由股東按出資比例行使表決。Article 19 Inashareholdersvomtienegtirnigh,tshallbeexercisedinproportiontoshareholdersrespectivecapitalcontributions.公司增加或減少注冊(cè)資本、變更組織形式及分立、合并、解散，變更公司形式經(jīng)及修改公司章程，必須經(jīng)有三分之二以上表決

22、權(quán)的股東同意。Anyincreaseordecreaseofregisteredcapital,changeofcorporatestructure,division,merger,dissolution,changeofcompanytype,ormodificationofarticlesofassociation,mustbesubjecttotheapprovalofshareholdersrepresentingatleast2/3votingright.第二十條股東會(huì)每年召開(kāi)一次年會(huì)。年會(huì)為定期會(huì)議，在每年的十二月召開(kāi)。公司發(fā)生重大問(wèn)題，經(jīng)代表四分之一以上表決權(quán)的股東、執(zhí)行董事，或

23、者監(jiān)事提議，可召開(kāi)臨時(shí)會(huì)議。Article 20 AnannualgeneralmeetingofshareholdersshallbeconvenedinDecembereachyear.AnymajorissueoftheCompanymaybediscussedataninterimmeetingconvenedbyshareholdersortheexecutivedirectororproposedbysupervisorswhorepresentatleast1/4votingright.第二十一條股東會(huì)會(huì)議由執(zhí)行董事召集，執(zhí)行董事主持。執(zhí)行董事因特殊原因不能履行職務(wù)時(shí)，由執(zhí)行董事

24、指定的股東召集主持。Article 21 Theshareholdersmeetingshallbeconvenedandpresidedoverbytheexecutivedirector.Iftheexecutivedirectorcannotpresideduetospecialreasons,ashareholderappointedtherebywillpresideoverthemeeting.第二十二條召開(kāi)股東大會(huì)，應(yīng)當(dāng)于會(huì)議召開(kāi)十五日前通知全體股東。股東因故不能出席時(shí)，可委托代理人參加。Article 22 Whenashareholdersmeetingistobeconve

25、ned,anoticeshallbeservedtoallshareholders15daysinadvance.Anyshareholderwhocannotattendduetosomereasonsmayappointarepresentativetoattendonhisbehalf.一般情況下，經(jīng)全體股東人數(shù)半數(shù)(含半數(shù))以上，并且代表二分之一表決權(quán)的股東同意，股東會(huì)決議方為有效。Generally,aresolutionisdeemedvalidonashareholdersmeetingwhenitisapprovedby1/2(ormore)ofallshareholdersa

26、ndbyover1/2votingright.修改公司章程，必須經(jīng)過(guò)全體股東人數(shù)半數(shù)(含半數(shù)以上，并且代表三分之二以上表決權(quán)的股東同意，)股東會(huì)決議方為有效。Anymodificationtothesearticlesofassociationmustnotbecomevaliduntilitisapprovedby1/2(ormore)ofallshareholdersandbyover2/3votingrightatashareholdersmeeting.第二十三條股東會(huì)應(yīng)當(dāng)對(duì)所議事項(xiàng)的決定作成會(huì)議記錄，出席會(huì)議的股東應(yīng)當(dāng)會(huì)議記錄上簽名。Article 23 Theshareholder

27、smeetingshallkeepmeetingminutesofdecisionsdiscussed,andshareholdersattendingthemeetingshallsignonthemeetingminutes.第五章執(zhí)行董事Article5ExecutiveDirector第二十四條公司不設(shè)董事會(huì)，設(shè)執(zhí)行董事一名，執(zhí)行董事行使董事會(huì)權(quán)利。Article 24 TheCompanydoesnothaveaboardofdirectors.TheCompanyhasanexecutivedirectorwhoexercisestherightsofaboardofdirecto

28、rs.第二十五條執(zhí)行董事為公司法定代表人，由股東會(huì)選舉產(chǎn)生。任期為三年。Article 25 TheexecutivedirectorshallbethelegalrepresentativeoftheCompany,andelectedbytheshareholdersmeetingwithatermofthreeyears.第二十六條執(zhí)行董事由股東提名候選人，經(jīng)股東會(huì)選舉產(chǎn)生。Article 26 Candidatesforthepostofexecutivedirectorshallbenominatedbyshareholders,anddeterminedatthesharehold

29、ersmeeting.第二十七條執(zhí)行董事任屆期滿，可以連選連任。在任期屆滿前，股東會(huì)不得無(wú)故解除其職務(wù)。Article27Uponexpirationoftenure,theexecutivedirectormaycontinuetoholdofficeifreelected.Theshareholdersmeetingshallnotremreoavseohniambluynpriortotheexpirationofhistenure.第二十八條執(zhí)行董事對(duì)股東會(huì)負(fù)責(zé)，行使下列職權(quán)：Article28Theexecutivedirectorshallberesponsibletothesha

30、reholdersmeetandexercisethefollowingfunctions:(一)負(fù)責(zé)召集股東會(huì)，并向股東會(huì)報(bào)告工作；(1)Conveneshareholdersmeeting,andreporttotheshareholderswork;meetingonhis(2)Implementresolutionsoftheshareholdersmeeting;（三）決定公司的經(jīng)營(yíng)計(jì)劃和投資方案;(3)DetermineoperationalplansandinvestmentprogramsoftheCompany;(四)制訂公司年度財(cái)務(wù)預(yù)算方案、決算方案；(4) Prepare

31、annualfinancialbudgetaryplansandfinalaccountingplansoftheCompany;(五)制訂利潤(rùn)分配方案和彌補(bǔ)虧損方案;(5) PreparedistributionplansandlosscompensationplansoftheCompany;(六)制訂增加或減少注冊(cè)資本方案;(6)Prepareplanofcapitalincreaseordecrease;(七)擬訂公司合并、分立、變更公司組織形式、解散方案；(7)Drawoutplanofcompanymerger,division,dissolution,orchangeofcorp

32、oratestructure;(八)決定公司內(nèi)部管理機(jī)構(gòu)的設(shè)置；(8)Determinetheframeworkofinternalmanagement;(九)聘任或解散公司經(jīng)理。根據(jù)經(jīng)理提名、聘任或解聘公司副經(jīng)理、財(cái)務(wù)負(fù)責(zé)人，決定其報(bào)酬事項(xiàng)；(9)Appointorremovecompanymanager,andaccordingtothemanagersnomination,appointorremovevicemanagerandfinancialdirector,anddecideontheirremunerations;(十)制訂公司的基本管理制度。(10)Formulatebasi

33、cmanagementrulesoftheCompany.第二十九條執(zhí)行董事應(yīng)當(dāng)將其根據(jù)本章程規(guī)定的事項(xiàng)所作的決定以書(shū)面形式報(bào)送股東會(huì)。Article 29 Theexecutivedirectorshallsubmithisdecisionsmadeaccordingtohisrightsstipulatedhereintotheshareholdersmeetinginwriting.第六章經(jīng)營(yíng)管理機(jī)構(gòu)Article6OperationandManagementSystem第三十條公司設(shè)立經(jīng)營(yíng)管理機(jī)構(gòu)，經(jīng)營(yíng)管理機(jī)構(gòu)設(shè)經(jīng)理一人，并根據(jù)公司情況設(shè)若干管理部門(mén)。Article 30 TheCom

34、panysoperationandmanagementsystemshallbecomposedofamanagerandseveraladministrativedepartments.公司經(jīng)營(yíng)管理機(jī)構(gòu)經(jīng)理由執(zhí)行董事聘任或解聘，任期三年。經(jīng)理對(duì)執(zhí)行董事負(fù)責(zé)，行使下列職權(quán)：Thecompanymanager,withatenureof3years,isappointedorremovedbytheexecutivedirector.Themanagershallberesponsibletotheexecutivedirector,andexercisethefollowingfunction

35、s:(一)主持公司的生產(chǎn)經(jīng)營(yíng)管理工作、組織實(shí)施股東會(huì)決議；(1) BeinchargeoftheCompanysoperationandmanagement,andimplementresolutionsoftheshareholderseeting;m(二)組織實(shí)施公司年度經(jīng)營(yíng)計(jì)劃和投資方案；(2) ImplementtheCompanysannualoperationalplansandinvestmentprograms;(三)擬定公司內(nèi)部管理機(jī)構(gòu)設(shè)置方案；(3) DrawoutaframeworkoftheCompanysinternalmanagement;(四)擬定公司基本管理制度

36、；(4)DrawoutbasicmanagementrulesintheCompany;(五)制定公司的具體制度；(5)FormulatespecificrulesintheCompany;(六)提請(qǐng)聘任或解聘公司副經(jīng)理、財(cái)務(wù)負(fù)責(zé)人；(6) Submitsuggestionsontheappointmentorremovalofvicemanagerandfinancialdirector;(七)聘任或解聘除應(yīng)由執(zhí)行董事聘任或解聘以外的負(fù)責(zé)管理人員；(7) Appointorremovemanagerialpersonnel(ratherthanthoseappointedorremovedb

37、ytheexecutivedirector);(八)公司章程和股東會(huì)授予的其它職權(quán)。(8) Otherfunctionsasgrantedbythearticlesofassociationortheshareholdersmeeting.第三十一條執(zhí)行董事、經(jīng)理不得將公司資產(chǎn)以其個(gè)人名義或以其他個(gè)人名義開(kāi)立賬戶存儲(chǔ)。Article 31 NeithertheexecutivedirectornorthemanagershallopenanyaccounttoputtheCompanysassetsunderhisnameoranypersonsname.執(zhí)行董事、經(jīng)理不得以公司資產(chǎn)為本公司股

38、東或其它個(gè)人、債務(wù)提供擔(dān)保。s assets.NeithertheexecutivedirectornorthemanagershallprovideguaranteeforanyshareholderoftheCompanyoranyotherpersonwithanyoftheCompany第三十二條執(zhí)行董事、經(jīng)理不得自營(yíng)或?yàn)樗私?jīng)營(yíng)與本公司同類的業(yè)務(wù)或從事?lián)p害本公司利益的活動(dòng)。從事上述業(yè)務(wù)或活動(dòng)的，所得收入應(yīng)當(dāng)歸公司所有。Article 32 Neithertheexecutivedirectornorthemanagershallbeengagedinanybusinesssimila

39、rtothatoftheCompanyforhimselforforanyotherperson,orengagedinanyactivitythatcompromisestheCompanysinterests;otherwiseanygainstherefromshallbelongtotheCompany.執(zhí)行董事、經(jīng)理除公司章程規(guī)定或股東會(huì)同意外，不得同本公司訂立合同或進(jìn)行交易。NeithertheexecutivedirectornorthemanagershallenterintoanycontractordealwiththeCompany,unlessapprovedbythe

40、articlesofassociationortheshareholdersmeeting.執(zhí)行董事、經(jīng)理執(zhí)行公司職務(wù)違反法律、行政法規(guī)或公司章程的規(guī)定，給公司造成損害的，應(yīng)當(dāng)依法承擔(dān)賠償責(zé)任。Incasetheexecutivedirectororthemanager,inperforminghisduties,violateslaws,administrativeregulations,ortheprovisionsherein,therebycausingdamagetotheCompany,heshallbeartheresponsibilityofcompensationaccord

41、ingtolaws.第三十三條執(zhí)行董事和經(jīng)理的任職資格應(yīng)當(dāng)符合法律法規(guī)和國(guó)家有關(guān)規(guī)定。Article 33 Thequalificationoftheexecutivedirectororthemanagershallmeetlaws,regulations,andrelevantstatecriteria.經(jīng)理及高層管理人員有營(yíng)私舞弊或嚴(yán)重失職行為的，經(jīng)股東會(huì)決議，可以隨時(shí)解聘。Incasethemanageroranytopmanagerialpersonisengagedinanyactivityofmalpracticeorseriousderelictionofhisduties,t

42、heshareholdersmeetingmaypassaresolutiontoremovehimatanytime.第七章監(jiān)事Chapter7Supervisor第三十四條公司不設(shè)監(jiān)事會(huì)，設(shè)監(jiān)事一名，監(jiān)事由股東會(huì)委任，任期三年。監(jiān)事在任期屆滿前，股東會(huì)不得無(wú)故解除其職務(wù)。執(zhí)行董事、經(jīng)理及財(cái)務(wù)負(fù)責(zé)人不得兼任監(jiān)事。監(jiān)事行使下列職權(quán)：meeting. TheArticle 34 TheCompanydoesnotsetupaboardofsupervisors.Itshallhaveonesupervisor(withatenureof3years)appointedbythesharehold

43、ersshareholdersmeetingshallnotremovethesupervisorunreasonablypriortotheexpirationofhistenure.Theexecutivedirector,managerorfinancialdirectorshallnotholdthepostofsupervisorconcurrently.Thesupervisorshallcarryoutthefollowingfunctions:s financial situation;1、檢查公司財(cái)務(wù)；1.SupervisortheCompany2、對(duì)執(zhí)行董事、經(jīng)理執(zhí)行公司職

44、務(wù)時(shí)違反法律法規(guī)或者公司章程的行為進(jìn)行監(jiān)督。2. Supervisoranybehavioroftheexecutivedirectororthemanagerthatviolateslaws,regulations,orthearticlesofassociationoftheCompany;3、當(dāng)執(zhí)行董事和經(jīng)理的行為損害公司的利益時(shí)，要求執(zhí)行董事和經(jīng)理予以糾正。3. DemandtheexecutivedirectororthemanagertocorrectanyoftheirbehaviorsthatcompromisetheCompanyinteressts;4、提議召開(kāi)臨時(shí)股東會(huì)會(huì)

45、議。4.Proposetoholdaninterimshareholdersmeeting.第八章公司財(cái)務(wù)、會(huì)計(jì)Chapter8CorporateFinanceandAccounting第三十五條公司應(yīng)當(dāng)依照法律法規(guī)和有關(guān)主管部門(mén)的規(guī)定建立財(cái)務(wù)會(huì)計(jì)制度，依法納稅。Article35TheCompanyshallsetupafinancialandaccountingsystemaccordingtolaws,regulations,andtherulesofrelevantauthorities,andpaytaxesinaccordancewithlaws.第三十六條公司應(yīng)當(dāng)在每一會(huì)計(jì)年度終

46、了時(shí)制作財(cái)務(wù)會(huì)計(jì)報(bào)告，并依法經(jīng)中國(guó)注冊(cè)會(huì)計(jì)師審查驗(yàn)證。Article36TheCompanyshall,upontheendofeachaccountingyear,prepareafinancialandaccountingreport,whichshallbereviewedandverifiedbyaChinesecertifiedpublicaccountant.財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)包括下列財(cái)務(wù)會(huì)計(jì)報(bào)表及附屬明細(xì)表：Thefinancialandaccountingreportshallincludethefollowingfinancialstatementsandannexeddeta

47、iledschedules:(一)資產(chǎn)負(fù)債表；(1)Balancesheet;(二)損益表；(2)Incomestatement;(三)財(cái)務(wù)狀況變動(dòng)表；(3)Statementofchangesinfinancialposition;(四)財(cái)務(wù)情況說(shuō)明書(shū)；(4)Financialsituationstatement.(五)利潤(rùn)分配表。(5)Statementofprofitdistribution.第三十七條公司分配當(dāng)年稅后利潤(rùn)時(shí)，應(yīng)當(dāng)提取利潤(rùn)的10%列入公司法定公積金。公司法定公積金累計(jì)額為公司注冊(cè)資本的50%以上的，可不再提取。Article 37 Aftertheafter-taxpro

48、fitoftheyearisdistributed,theCompanyshallallocate10%oftheprofitastheCompanysstatutoryreservefund.IftheCompanystatutoryreservefundexceeds50%ofregisteredcapital,suchallocationisnotrequired.公司法定公積金不足以彌補(bǔ)上一年度公司虧損的，在依照前款規(guī)定提取法定公積金和法定公益金之前，應(yīng)當(dāng)先用當(dāng)年利潤(rùn)彌補(bǔ)虧損。IftheCompanysstatutoryreservefundisnotadequatetocompens

49、atefortheCompanyslossinthepreviousyear,suchlossshallbecompensatedfirstbeforeallocationforstatutoryreservefundandstatutorypublicwelfarefundismade.公司在從稅后利潤(rùn)中提取法定公積金、法定公益金后所剩利潤(rùn)，按照股東的出資比例分配。Theremainingprofitafterallocationforstatutoryreservefundandstatutorypublicwelfarefundismadeshallbedistributedinprop

50、ortiontotheshareholdersrespectivecapitalcontributions.第三十八條公司公積金用于彌補(bǔ)公司的虧損、擴(kuò)大公司生產(chǎn)經(jīng)營(yíng)或轉(zhuǎn)為增加公司資本。Article 38 TheCompanysreservefundisforthepurposesoflosscompensation,businessexpansion,orcapitalincrease.第三十九條公司除法定的會(huì)計(jì)賬冊(cè)外，不得另立會(huì)計(jì)賬冊(cè)。Article 39 TheCompanyshallnotprepareanyotheraccountingbookratherthanthestatuto

51、ryones.第四十條對(duì)公司資產(chǎn)，不得以任何個(gè)人名義開(kāi)立賬戶存儲(chǔ)。Article 40 NopersonshallopenanypersonalaccounttodepositanyoftheCompanysassets.第九章解散和清算Chapter9DissolutionandLiquidation第四十一條公司的合并或者分立，應(yīng)當(dāng)按國(guó)家法律法規(guī)的規(guī)定辦理。Article 41 AnymergerordivisionoftheCompanyshallbeconductedaccordingtostatelawsandregulations.第四十二條在法律法規(guī)規(guī)定的諸種解散事由出現(xiàn)時(shí)，可以

52、解散。Article 42 TheCompanymaybedissolvedwhenthecircumstancesfordissolutionasstipulatedbylawsandregulationsoccur.第四十三條公司正常（非強(qiáng)制性）解散，由股東會(huì)確定清算組，并在股東會(huì)確認(rèn)后十五日內(nèi)成立。Article 43 Inthecaseofnormaldissolution(non-mandatory),theshareholdersmeetingshalldesignatealiquidationgroup,whichwillbesetupwithin15daysuponconfir

53、mationoftheshareholdersmeeting.第四十四條清算組成立后，公司停上與清算無(wú)關(guān)的經(jīng)營(yíng)活動(dòng)。Article 44 Oncetheliquidationgroupissetup,theCompanyshallstopallbusinessactivitiesthatarenotrelatedtoliquidation.第四十五條清算組在清算期間行使下列職權(quán)；Article 45 Theliquidationgroupshallperformthefollowingdutiesduringliquidation:(一)清理公司財(cái)產(chǎn)，編制資產(chǎn)負(fù)債表和財(cái)產(chǎn)清單；(1) Liqu

54、idatetheCompanysassets,andpreparebalancesheetandassetslist;通知或公告?zhèn)鶛?quán)人；(2)Notifyorpublicizecreditors;(三)處理與清算有關(guān)的公司未了結(jié)業(yè)務(wù)；(3)DisposeofandsettlewithunresolvedbusinessoftheCompany;(四)清繳所欠稅款；(4)Payallunpaidtaxes;(五)清理債權(quán)債務(wù)；(5)Settleclaimsanddebts;(六)處理公司清償債務(wù)后的剩余財(cái)產(chǎn)；(6) Disposeofremainingassetsafteralldebtsare

55、paid;(七)代表公司參與民事訴訟活動(dòng)。(7) ParticipateincivillitigationsonbehalfoftheCompany.第四十六條清算組自成立之日起十日內(nèi)通知債權(quán)人，于六十日內(nèi)在報(bào)紙上至少公告三次。清算組應(yīng)當(dāng)對(duì)公司債權(quán)人的債權(quán)進(jìn)行登記。Article46Theliquidationgroupshall,within10daysafteritsformation,notifycreditors,andmakeatleast3publicationsonnewspaperwithin60days.Theliquidationgroupshallkeeparecordo

56、ftheCompanyscreditorsandtheirrespectiveclaims.第四十七條清算組在清理公司財(cái)產(chǎn)、編制資產(chǎn)負(fù)債表和財(cái)產(chǎn)清單后，應(yīng)當(dāng)制定清算方案，并報(bào)股東會(huì)確認(rèn)。Article47Theliquidationgroupshall,aftertheCompanyassetsaredisposedofandbalancesheetandassetslistareprepared,drawoutaliquidationplan,andsubmitittotheshareholdersmeetingforapproval.第四十八條財(cái)產(chǎn)清償順序如下：1、支付清算費(fèi)用；2、職工工

57、資和勞動(dòng)保險(xiǎn)費(fèi)用；3、繳納所欠稅款；4、清償公司債務(wù)。Article 48 Theorderbywhichassetsarepaidtosettledebtsis:1.Liquidationcost;2.Employeesalaryandlaborinsurancecost;3.Unpaidtaxes;4.Companydebts;公司財(cái)產(chǎn)按前款規(guī)定清償后的剩余財(cái)產(chǎn)，按照出資比例分配給股東。Theremainingassets,aftercostsanddebtsarepaidaccordingtotheprecedingparagraph,shallbedistributedtosharehol