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十一、财务会计和利润分配（一）
1.合营企业的财务与会计制度，应当按照中国有关法律和财务会计制度的规定，结合合营企业的情况加以制定，并报当地财政部门、税务 机关备案。
2.合营企业设总会计师，协助总经理负责企业的财务会计工作。必要时，可以设副总会计师。
3.合营企业设审计师（小的企业可以不设），负责审查、稽按合营企业的财务收支和会计账目，向董事会、总经理提出报告。
4.合营企业会计年度采用日历年制，自公历每年1月1日起至12月31日止为一个会计年度。
5.合营企业合计采用国际通用的权责发生制和借贷记账法记账。一切自制凭证、账簿、报表必须用中文书写，也可以同时用合营各方商定的一种外文书写。
6.合营企业原则上采用人民币作为记账本位币，经合营各方商定，可以采用某一种外国货币作为记账本位币。
7.合营企业的账目，除按记账本位币记录外，对于现金、银行存款、其他货币款项以及债权债务、收益和费用等，与记账本位币不一致时，还应当按实际收付的货币记账。
以外国货币作为记账本位币的合营企业，其编报的财务会计报告应当折算为人民币。
因汇率的差异而发生的折合记账本位币差额，作为汇兑损益列账。记账汇率变动，有关外币各账户的账面余额，于年终结账时，应当按照中国有关法律和财务会计制度的规定进行会计处理。
8.合营企业按照《中华人民共和国外商投资企业和外国企业所得税法》缴纳所得税后的利润分配原则如下：
Finance, Accounting and Profit Distribution
1. A joint venture shall formulate rules and regulations for its financial affairs and accounting in accordance with the relevant Chinese laws and regulations on financial affairs and accounting and in light of its condition, and file such rules and regulation s with the local financial department and tax authority for the record.
2. A joint venture shall have a chief accountant, who shall assist the general manager in managing the financial affairs of the enterprise. When necessary, a deputy chief accountant may also be appointed.
3. A joint venture shall (a small venture may have no need to) have an auditor, who shall be responsible for examining and auditing the financial receipts, payments and accounts of the joint venture and submitting reports to the board of directors and the general manager.
4.The accounting year of a joint venture shall coincide with the calendar year, i.e., from January 1 to December 31 on the Gregorian calendar.
5. A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts. All vouchers, account books and statements prepared by the joint venture must be written in Chinese. They may simultaneously be written in a foreign language agree upon by the parties to the joint venture.
6. In principle, a joint venture shall adopt Renminbi as the standard currency for accounting. It may also adopt a foreign currency for the same purpose upon agreement by the parties to the joint venture.
7. In addition to keeping accounts in the standard currency, a joint venture shall record the actual receipts and payments of cash, bank deposits, sums in other currencies, and claims, liabilities, incomes, expenses, etc. in currencies other than the standard currency for accounting.
Where a foreign currency is adopted as the standard currency for accounting, the joint venture shall convert such currency into Renminbi when it prepares and submits its financial and accounting statements.
Differences arising from conversion into the standard currency for accounting due to different exchange rates shall be entered as losses or gains on exchange. Balance on foreign currency accounts due to changes in the exchange rate in account keeping shall be handled at the year-end settlement of account in accordance with the relevant Chinese laws and rules for financial affairs and accounting.
8. Principles for a joint venture to distribute its profit after payment of income tax in accordance with the Income Tax Law of the People's Republic of China Governing Foreign Investment Enterprises and Foreign Enterprises are as follows:
