國(guó)際有限責(zé)任公司成立合同（中英文對(duì)照）
第四十五條 合營(yíng)公司的會(huì)計(jì)年度從每年一月一日起至十二月三十一日止，一切記賬憑證、單據(jù)、報(bào)表、賬簿，用中文書寫（注：也可同時(shí)用甲乙雙方同意的一種外文書寫）。
45.the fiscal year of joint venture shall begin from january the first to december the thirty first each year.any and all accounting papers such as receipts，slips，statements，books etc. shall be written in chinese（or in another language agreed upon by both parties).
第四十六條 合營(yíng)公司的財(cái)務(wù)審計(jì)聘請(qǐng)?jiān)谥袊?guó)注冊(cè)的會(huì)計(jì)審查、稽核，并將結(jié)果報(bào)告董事會(huì)和總經(jīng)理。
46.financial affairs of joint venture shall be examined and checked by accountants registered in china and the result of the audit shall be reported to board of directors and president of joint venture.
如乙方認(rèn)為需要聘請(qǐng)其他國(guó)家的審計(jì)師對(duì)年度財(cái)務(wù)進(jìn)行審查，甲方應(yīng)予以同意。其所需要一切費(fèi)用由乙方負(fù)擔(dān)。
where party b thinks it proper to employ some foreign auditors other than the chinese ones to make the annual financial examination and checking，no protest shall be made by party a and in this case party b alone shall bear all the charges in respect of the specially fixed audit.
第四十七條 每營(yíng)業(yè)年度的頭三個(gè)月，由總經(jīng)理組織編制上一年度的資產(chǎn)負(fù)債表、損益計(jì)算書和利潤(rùn)分配方案，提交董事會(huì)會(huì)議審查。
47.president shall，in the first three months of each fiscal year，direct to compile and make the balance sheet，profit and loss account and profit distribution plan of last year and submit all the aforesaid documents to board of directors to be examined and considered.
合營(yíng)企業(yè)的全部利潤(rùn)，在繳納所得稅、提取第四十四條所列基金后，應(yīng)按合營(yíng)各方出資比例，由董事會(huì)確定的利潤(rùn)分配方案進(jìn)行分配（若以前年度的虧損未彌補(bǔ)，不得分配利潤(rùn)；以前年度未分配的利潤(rùn)可并人本年度利潤(rùn)分配。另外，對(duì)分配形式應(yīng)加以規(guī)定）。
all profits of joint venture shall，after the income tax is paid and the funds provided in article 44 hereof are reserved，be distributed under the distribution plan made by the board of directors〔note：no profits shall be distributed if the losses of the past year（s）have not been covered；the undistributed profits of past year(s) may be distributed along with this year’s profit （s) furthermore，regulations should be laid down as to the distribution method].
第十五章 合營(yíng)期限、解散與清算
chapter fifteen term，dissolution and liquidation
第四十八條 本合營(yíng)企業(yè)在下述情況下解散：