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Regulations for the Implementation of the Law of t
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  Investment   certificates:  Investment  certificates  are  the
certificates issued  by a joint venture to testify the amount of
investment subscribed by the  parties to the joint venture. They
are issued to the joint ventures after the parties to the venture
have put in their respective subscribed investment and after the
Chinese-registered  accountant has verified the amount and issued the
verification report. Without the consent of the other parties and the
approval of the examination and approval authority of the joint
venture,  no  party to the joint venture is allowed to dispose of the
certificate by transfer, mortgage or other ways.
 Reserve  fund:  The  reserve  fund  of  a  joint venture is a
special fund withheld from its profits to make up for the losses
the venture may be subjected to and to guard against accidents. The
proportion of the fund is to  be  decided upon by the board of
directors, but it is not to exceed a certain amount. The reserve
fund  is in general not to be used for other purposes, but, with the
approval  of the joint venture's examination and approval authority,
may  be  used  by the joint venture for increasing its capital or
expanding production.
 Bonus  and  welfare  fund  for staff and workers: The bonus and
welfare fund for  the  staff  and workers of a joint venture is a
special fund withheld from  the  venture's profits to improve the
welfare of the staff and workers and  encourage  individuals or
groups  who  have  made comparatively great contributions to the
production  and  work. It can be used only for commending those
who  have  made  comparatively  great  contributions and providing
collective  welfare facilities for the staff and workers, medical and
health service and financial aids.
 Enterprise  expansion  fund:  The  expansion  fund  of  a joint
venture is a special  fund  withheld  from  the joint venture's
profits  to expand its production.  It can be used for purchasing
fixed  assets,  increasing  circulating  funds  and  expanding
operation.  It  can also be used for the trial manufacture of new
products,  undertaking  scientific research and running technical
training for the staff and workers.
 Industrial property: The industrial property is the proprietary
right acquired  in accordance with the law for patented inventions,
new designs and  trade marks. It is to be protected according to the
law, although such protection is strictly regional. Exclusive in
character, the industrial property shall not be encroached upon by
others. Use of such a right by others must have the consent of the
owner of the right and a fixed amount of reward for him. The Law
on Joint Ventures Using Chinese and Foreign Investment stipulates
that  a  joint  venture  may  make its investment in industrial
property,  to  which  provision  rules  have  been  added in the
Regulations  for  the Implementation of the Law on Joint Ventures
Using Chinese and Foreign Investments.
 Knowhow: Knowhow,also called technical secret,is technical knowledge
which can  be  transferred  or  imparted and which not known to the
public and not patented. Unlike the patent right whose effective
period is limited, knowhow is monopolized by means of secrecy.
 Accrual  basis:  This is an accounting method of ascertaining the
income and costs  of  a  venture  in  a fiscal period (a month, a
season or a year). In other words, the income and costs of a current
period should be dealt with as such, no matter if the sum is
received or paid in that particular period. Conversely, the income
and costs not of the current period shall not be dealt with as
such,  even if the sum is received or paid in that particular period.
For  instance,  the  rent of September should still be entered into
the  account  book as the costs of that month, even if it was paid in
August or October. The adoption of accrual basis makes it possible to
accurately calculate a venture's income, costs and profit or loss in
various fiscal periods.
  Debit-credit   bookkeeping   method:   In  accounting,the
words"debit"  and "credit"  are used to record the increase and
decrease of a venture's application  of  funds  (assets or costs)
and  its  sources  of  funds (liabilities,  capital  or income).
"Debit"  signifies the increase in the application of funds or the
decrease in the source of funds and "credit" denotes the decrease in
the  application of funds or the increase in the source of funds. In
accordance  with  the  principle  that a venture's application of
funds  must  equal  its  sources of funds, each item of the ec

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