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Accounting Regulations of the People's Republic of
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1985.07.01
MINISTRY OF FINANCE
 ACCOUNTING  REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA FOR JOINT
VENTURES USING CHINESE AND FOREIGN INVESTMENT
 (Promulgated  on  March  4,1985 by the Ministry of Finance of the
People's Republic of China)
CONTENTS
CHAPTER I GENERAL PROVISIONS
CHAPTER II ACCOUNTING OFFICE AND ACCOUNTING STAFF
CHAPTER III GENERAL PRINCIPLES FOR ACCOUNTING
CHAPTER IV ACCOUNTING FOR PAID-IN CAPITAL
CHAPTER V ACCOUNTING CASH AND CURRENT ACCOUNTS
CHAPTER VI ACCOUNTING FOR INVENTORIES
 CHAPTER VII ACCOUNTING FOR LONG TERM INVESTMENT AND LONG TERM
LIABILITIES
CHAPTER VIII ACCOUNTING FOR FIXED ASSETS
CHAPTER IX ACCOUNTING FOR INTANGIBLE ASSETS AND OTHER ASSETS
CHAPTER X ACCOUNTING FOR COSTS AND EXPENSES
CHAPTER XI ACCOUNTING FOR SALES AND PROFIT
CHAPTER XII CLASSIFICATION OF ACCOUNTS AND ACCOUNTING STATEMENTS
CHAPTER XIII ACCOUNTING DOCUMENTS AND ACCOUNTING BOOKS
CHAPTER XIV AUDIT
CHAPTER XV ACCOUNTING FILES
CHAPTER XVI DISSOLUTION AND LIQUIDATION
CHAPTER XVII OTHER PROVISIONS
CHAPTER I GENERAL PROVISIONS
  @@  Article  1.  The  present  Regulations  are formulated to
strengthen the accounting  work  of joint ventures using Chinese and
foreign investment, in accordance  with the provisions laid down
in  the  "Law of the People's Republic of China on Joint Ventures
Using Chinese and Foreign Investment", the "Income Tax Law of the
People's Republic of China Concerning Joint Ventures Using Chinese
and Foreign Investment" and other relevant laws and regulations.
 @@ Article 2. These Regulations are applicable to all joint ventures
using Chinese  and  foreign  investment (hereinafter referred to
as  "joint ventures")  established  within  the  territory of the
People's Republic of China.
 @@  Article  3.  The  public  finance departments or bureaus of
provinces, autonomous  regions and municipalities directly under the
Central Government as well as the business regulatory departments of
the State Council shall be permitted to make necessary supplements
to  these  regulations on the basis  of  complying  with  these
regulations  and in the light of specific circumstances, and submit
the supplements to the Ministry of Finance for the record.
 @@  Article  4.  Joint  ventures  shall  work out their own
enterprise  accounting   system   in  accordance  with  these
Regulations  and  the supplementary provisions made by the relevant
public finance department or bureau of their provinces, autonomous
regions or municipalities, or by the relevant business regulatory
departments of the State Council, and in the light of their specific
circumstances  and  submit  their own system to their enterprise
regulatory  departments, local public finance department and tax
authority for the record.
CHAPTER II ACCOUNTING OFFICE AND ACCOUNTING STAFF
 @@  Article 5. A joint venture shall set up a separate accounting
office with necessary accounting staff to handle its financial and
accounting work.
 @@  Article 6. A joint venture of large or medium size shall
have a controller  to  assist  the  president  and to take the
responsibility in leading its financial and accounting work. A deputy
controller may also be appointed when necessary.
 A  joint  venture of relatively large size shall have an auditor
responsible for  review  and examination of its financial receipts
and  disbursements,  accounting  documents,  accounting  books,
accounting  statements and other relevant data and those of its
subordinate branches.
 @@ Article 7. The accounting office and accounting staff of a
joint venture shall fulfil their duties and responsibilities with due
care, make accurate  calculation,  reflect faithfully the actual
conditions,  and supervise strictly over all economic transactions,
protect the legitimate rights and interests of all the participants of
the joint venture.
 @@ Article 8. Accounting staff who are transferred or leaving their
posts shall  clear  their  responsibility transfer procedures with
those who are assuming their positions, and shall not interrupt the
accounting work.
CHAPTER III GENERAL PRINCIPLES FOR ACCOUNTING
 @@  Article  9.  The accounting work of joint ventures must comply
with the laws and regulations of the People's Republic of China.
 @@  Article  10. The fiscal year of a joint venture shall run from 1
January to 31 December under the Gregorian calendar.
 @@ Article 11. Joint ventures shall adopt debit and credit double
entry bookkeeping.
 @@  Article  12.  The  accounting  documents, accounting books,
accounting statements  and the other accounting records of a joint
venture shall be prepared accurately and promptly according to the
transactions actually taken place, with all required rout

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