外商独资企业章程(中英文对照)_Articles_of_Associatio

1、ARTICLESOFASSOCIATION章程OF之CO.,LTD.有限公司Date:,日期：年n月0日At地点：【】Page*of38CHAPTER.I第一章GENERALPRINCIPLES总则Article.1第1条TheseArticlesofAssociationofCo.,Ltd,(hereinaftercalledthe“Company)areincorporatedinaccordancewiththeLawsofthePeoplesRepublicofChinaonWhollyForeign-OwnedEnterprisesHandthedetailedrulesforthe

2、Implementationthereof,andotherpertinentrulesandregulationsofthePeoplesRepublicofChina(hereinaftercalledPRC).根据中华人民共和国外资企业法及其实施细则，以及中华人民共和国(以下简称“中国”)其它相关法律法规，制订有限公司(以下简称“公司”)章程。Article.2第2条2.1 ThenameoftheCompanyinChineseisandinEnglishis.公司的中文名称为【】有限公司，英文名称为【】。2.2 ThelegaladdressoftheCompanyis【】，zipc

3、ode.公司的法定地址为中国【】，邮政编码：。Article.35.1 TheCompanyisincorporatedinaccordancewiththeLawofthePeoplesRepublicofChinaonWhollyForeign-OwnedEnterprisesanditsdetailedimplementationrules,andotherrelevantnjlesandregulationsofthePRC.公司依照中华人民共和国外资企业法及其实施细则，以及中国其它相关法规和规章成立。5.2 TheCompanyhasthestatusofaPRClegalperso

4、nandisgovernedandprotectedbythelawsofPRC.AllactivitiesoftheCompanyshallbegovernedbytheLawofthePeoplesRepublicofChinaonWhollyForeign-OwnedEnterprisesHandotherlaws,decrees,regulations,ordinance,ofthePRC.公司具有中国法人资格，受中国的法律管辖和保护。公司的所有活动应受中华人民共和国外资企业法以及中国其它相关法律、法令、法规和条例的管辖。CHAPTER.II第二章SHAREHOLDER股东Articl

5、e.4TheCompanyisestablishedbyXXXLimited(hereinaftercalledtheShareholder),andtheShareholdershallcontribute100%oftheCompanysregisteredcapital.公司由XXX有限公司(以下简称“股东”)独家投资设立，公司的注册资本全部(100%)由股东认缴。Article.5第5条5.1 TheShareholderisacompanyincorporatedunderthelawswithlegaladdressat1.5.2 为一家根据法律合法设立的公司，其法定地址位于【】。

6、5.3 ThelegalrepresentativeoftheShareholderis:股东的法定代表人为：Name:XXX姓名：XXXTitle:职务：Nationality:国籍：【】Article.6第6条TheShareholderisthehighestpowerauthorityoftheCompanyandshalldecideallmajorissuesregardingtheCompany.TheShareholdershallhavethefollowingpowers:公司股东是最高权力机构，决定公司的所有重大问题。股东应行使下列职权：(i) Appointingand

7、replacingthedirectorsandsupervisors,anddecidingonthemattersrelatingtotheirremuneration;指定和更换董事、监事，决定其报酬事项；(ii) Reviewingandapprovingthereportsoftheboardofdirectors;审议批准执行董事会的报告；(iii) Reviewingandapprovingthereportsofthesupervisor;审议批准监事的报告；(iv) ReviewingandapprovingtheannualbudgetplansoftheCompany;审

8、议批准公司的年度财务预算方案；(v) AdoptingresolutionsregardingincreasesorreductionsoftheCompanysregisteredcapital;对公司增加或者减少注册资本做出决议；(vi) Adoptingresolutionsregardingissuanceofbonds;对公司发行债券作出决议；(vii) Adoptingresolutionsastomerger,division,dissolution,liquidation,orchangeintheCompanyscoiporateform;对公司合并、分立、解散、清算或者变更

9、公司形式做出决议；(viii) RevisingtheArticlesofAssociationoftheCompany;and修改公司章程；(ix) Reviewingandapprovingprofitdistributionplansandlossrecoveryplans.审议批准公司的利润分配方案和弥补亏损方案。CHAPTER.III第三章ORGANIZATIONALSTRUCTURE组织形式TheCompanyisorganizedasalimitedliabilitycompany.TheCompanyshallbeliableforitsdebtsandobligationsw

10、ithitsownpropertyandassetsandtheCompanyscreditorsshallhavenorecoursetotheShareholderinrespectofanydebtsoftheCompany.公司的组织形式是有限责任公司。公司的责任仅限于其自有的财产和资产。公司的债权人无权就公司的任何债务向股东追索。Article.88.1 TlieShareholdersliabilitytotheCompanyisbasedonandlimitedtotheregisteredcapitalsubscribedbyit.TheCompanyshallbealimit

11、edliabilitycorporationandlegalpersonunderthelawsofPRC.TheShareholdershallberesponsibletotheCompanywithinthelimitofthecapitalsubscribedbyitasprovidedforinChapterVoftheseArticles.ThecreditorsoftheCompanyshallhaveclaimsagainsttheassetsoftheCompanyonlyandshallnothaveanyrighttoclaimagainsttheShareholder,

12、membersoftheboardofdirectors,officers,oremployeesfordamagesorcompensation.TheShareholderisnotliableforanyindebtedness,obligationorliabilityoftheCompanyofwhatevernatureorhowsoeverincurred.股东对公司的责任以其认缴的公司注册资本额为限。公司为中国法律项下的有限责任公司和法人。股东以其按照本章程第五章认缴的出资额为限对公司承担责任公司债权人仅对公司财产享有债券，而无权要求股东、董事、高级管理人员或员工承担违约金或赔

13、偿金。股东不对公司的任何债务、义务或负债承担责任，无论这些债务是何种性质或者因何种原因产生。8.2 AllprofitsmadebytheCompanyshallbelongtotheCompany,buttheShareholderisentitledtodistributionsinaccordancewithPRClawandaccountingrequirements.公司的所有利润归公司所有，但是股东有权按照中国法律和会计要求进行分配。CHAPTER.IV第四章PURPOSE,SCOPEANDSCALEOFBUSINESS经营宗旨、范围与规模Article.9Thepurposeof

14、theCompanyistobenefittheShareholdereconomically,andtopromotetheeconomydevelopmentofthecityofBeijing.公司的宗旨是【公司和全体股东获得良好的经济效益，为推动北京经济的发展起到积极的作用。1Article.10第10条ThescopeofbusinessoftheCompanyisasfollows:公司的经营范围如下:CHAPTER.V第五章TotalInvestmentandRegisteredCapital投资总额和注册资本Article.11第11条Thetotalamountofinves

15、tmentfortheCompanyshallbeUS$.公司的投资总额为【万美元（us$）oArticle.12第12条TheregisteredcapitaloftheCompanyshallbeUS$,allofwhichshallbecontributedbytheShareholder.公司的注册资本为【】万美元（US$【）,全部由股东认缴。Article.13第13条13.1 Onehundredpercent（100%）oftheregisteredcapitaloftheCompanyshallbecontributedbytheShareholderinexchangeofU

16、S$.公司的全部注册资本由股东以美元现汇形式缴纳。13.2 ThepaymentschedulefortheCompanysregisteredcapitalisasfollowing:Thefirstinstallmentoftheregisteredcapital,thatisnotlessthan15%oftheregisteredcapitalwillbecontributedwithinthree（3）monthsaftertheissuanceoftheCompanysbusinesslicense;theremainingcapitalwillbefullycontributed

17、withintwo（2）yearsaftertheissuanceoftheCompanysbusinesslicense.公司注册资本的注资时间表如下：【首期注册资本，即不低于15%的注册资本在公司营业执照颁发后三（3）个月内缴付，其余各期在公司营业执照颁发后两（2）年内缴清。】Article.1414.1 APRCregisteredaccountantfirmshallbeengagedbytheCompanytoverifythecontributionoftheregisteredcapitalbytheShareholder,andtoissueacapitalverificati

18、onreportcertifyingsuchcontribution.Upontheissuanceofsuchcapitalverificationreport,theCompanyshallissueacapitalcontributioncertificatetotheShareholdercertifyingtheamountofcapitalthathasbeencontributed.SuchcapitalverificationreportandcapitalcontributioncertificateshallbekepttogetherwiththebooksoftheCo

19、mpany.公司应委任一家在中国注册的会计师事务所对股东认缴的注册资本进行核验并出具验资报告。验资报告出具后，公司应向股东出具出资证明书，证实其出资金额。验资报告和出资证明书应与公司账簿一起保存。14.2 ParticularsofthecapitalverificationreportshallalsobefiledwiththeoriginalexaminationandapprovalauthorityandthecompetentlocalbranchoftheStateAdministrationforIndustryandCommerceforrecord.上述验资报告应报原审批机

20、关与地方工商行政管理局登记备案。Article.15第15条AnychangeintheregisteredcapitaloftheCompanyshallbeapprovedbytheShareholder,andmustbesubmittedtotheoriginalexaminationandapprovalauthorityforapproval.Afterobtainingsuchapprovals,theCompanyshallcompleteregistrationformalitieswiththecompetentlocalbranchoftheStateAdministra

21、tionforIndustryandCommercefortheregisterofcapitalchangesandobtainanupdatedbusinesslicense.对公司注册资本的变更须经股东批准，并报原审批机关批准。获得批准后，公司应在当地工商行政管理局办理注册资本变更的登记手续，并取得经变更的营业执照。CHAPTER.VI第六章股东可在向公司发出即时书面通知的情况下，随时撤换董事。股东应将董事的撤换报原审批机关备案。14.3 Intheeventofanyvacancyoftheoccupationoftheboardofdirectorsduetotheretiremen

22、t,removalresignation,illness,disabilityordeathofadirector,theShareholdershallappointasuccessortoserveouttheremainderofsuchdkectorstenn.TheShareholdershallcausetheCompanytoreportsuchappointmenttotheoriginalexaminationandapprovalauthorityforrecord.董事如因退休、撤换、辞职、疾病、无行为能力或死亡而出现空缺，股东应委任继任人在该董事剩余任期内担任董事。股东

23、应责成公司将该委任报原审批机关备案。Article.19第19条19.1 TheShareholdershallappointoneofthedirectorsastheChairmanoftheboardofdirectors.股东应委派一名董事担任董事长。19.2 TheChairmanoftheboardofdirectorsisthelegalrepresentativeoftheCompany.TheactionbytheChairmanshallbindtheCompanyonlywhenitistakenbytheChairmanwithinthescopeofauthority

24、oftheChairmangrantedbytheboardofdirectors.董事长是公司的法定代表人，董事长只有在董事会授予的职权范围内采取的行动才对公司产生约束力。19.3 WhenevertheChairmanoftheBoardofDirectorsisunabletoperformhis/herdutiesforanyreason,he/sheshallauthorizeoneofthedirectorstoperformhis/herdutiesinlienofhim/her.TheactionsbythedirectorsoauthorizedshallbindtheCom

25、panyonlywhentheactionsaretakenwithinthescopeofauthoritydelegatedtohe/shebytheChairmaninaccordancewithhis/herownauthority.董事长因任何原因无法履行职责的，应委托一名董事代替其履行职责。董事在董事长权限内授予其的权限范围内作出的行为对公司有约束力。Article.20第20条DirectorsoftheCompanyshallnothaveanypersonalliabilityforactionstakenonbehalfoftheCompanyunlessthoseacti

26、onsweretakenoutsidethescopeoftheapprovalorauthorizationmadebytheboardofdirectors.TotheextentpermittedbyPRClaws,theCompanyshallindemnifyeachmemberoftheboardofdirectorsandtheirrespectiveproxiesoragentsandeachmemberofseniormanagementoftheCompany,againstanyandalllosses,damages,liabilitiesandexpenses,inc

27、ludingattorneysfeeandexpenses,whichanysuchdirector,ortheirproxyoragentmayincurorbecomeliableforinthecourseoftheproperdischargeofhisduties.除非其行为超出董事会批准或授权的范围，否则公司董事对其代表公司做出的行为无需承担个人责任。在中国法律允许的范围内，公司应补偿董事及其代表或代理人在履行其职责的过程中可能承担的责任，包括律师费。Article.21第21条TheboardofdirectorsshallberesponsibletotheShareholde

28、randitsfunctionsandpowersshallinclude,withoutlimitation,thefollowing:董事会对股东负责，其职权包括，但不限于以下内容：(i) ImplementingresolutionsadoptedbytheShareholder;执行股东的决议；(ii) Preparingtheoperationalplansandinvestmentplans;制订公司的经营计划和投资方案；(iii) PreparingtheCompanysannualbudgetplans;制订公司预算方案(iv) PreparingtheCompanysprof

29、itdistributionplansandlossrecoveryplans;制订年度利润分配和亏损弥补方案；(v) PreparingtheCompanysplansontheincreaseorreductionofregisteredcapital,aswellastheissuanceofcorporatebonds;制订公司增加或减少注册资本以及发行公司债券的方案；(vi) ConsideringonandpresentingfortheapprovaloftheShareholdersanyproposalsrespectingtheCompanysplansonmergei;d

30、ivision,dissolution,orchangeinthenatureoftheCompanyscoiporateform,dissolution,etc;审议公司合并、分立、解散或者变更公司形式的方案并提交股东批准；(vii) MakingdecisionsonestablishmentoftheCompanysiiitenialmanagementstructure;决定公司的重要规章制度；(viii) MakingdecisionsonhiringordismissingtheCompanysgeneralmanagerandhis/herremuneration,and,acc

31、ordingtotherecommendationsofthegeneralmanager,decidingonhiringordismissalofvicemanager(s)andthechieffinancialofficeraswellastheirremuneration;决定聘任或者解聘公司总经理及其报酬事项，并根据总经理的提名决定聘任或者解聘公司副经理、财务总监及其报酬事项：(ix) PreparingtheCompanysbasicmanagementniles;and制订公司的基本管理规章。(x) Otherissuesthatshallbedecidedbytheboard

32、ofdirectors.董事会决定的其他事项。Article.22第22条ResolutionsonthemattersspecifiedinArticle21shallbemadeupontheconsentofamajorityofthedirectorspresentingattherelevantboardmeeting.对第21条所述事项做出决议，须经参加相关董事会会议的多数董事同意。Article.23Meetingsoftheboardofdirectorsshallbeheldinsuchplacesasselectedbytheboardofdirectorsfromtime

33、totime.董事会会议应在董事会不时选定的地点举行。Article.24第24条Everyboardmeetingrequiresaquorumoftwodirectors.ResolutionsadoptedatanyBoardmeetingatwhichaquorumisnotpresentareinvalid.ShouldadirectorbeunabletoattendtheBoardmeeting,he/shemaygrantaproxyinwrittenformtoanotherDirectortorepresenthim/heratsuchmeeting.董事会每次会议须符合法

34、定人数，即至少有董事会两（2）名成员参加。未达到法定人数的任何董事会会议通过的决议均为无效。如董事不能出席董事会会议，可书面委托其他董事代为出席。Article.25第25条25.1 Theboardofdirectorsshallconveneatleastonemeetingeveryyear.SuchmeetingsshallbecalledbytheChairmanoftheboardor,inhisabsence,bythedirectorauthorizedbytheChairmantoactonhisbehalf,byanotlessthan10dayspriorwrittenn

35、otice(whichshallincludenotificationastotime,placeandtheagendaofthemeeting)toeachdirectorviafacsimileoremail.MeetingsoftheBoardofDirectorsshallbepresidedoverbytheChairmanoftheboardoninhisabsence,bythedirectorauthorizedbytheChairman.董事会每年度至少召开一次会议。董事会会议由董事长召集，如董事长不能召集，由董事长授权的董事代为召集。召集会议应至少提前10天通过传真或电子

36、邮件向每位董事发出书面通知（通知应教明有关会议时间、地点和议程）。董事会会议由董事长主持，如董事长不能主持，由董事长授权的董事主持。25.2 AmeetingoftheBoardmaybeheldbymeansofsuchtelephone,electronicorothercommunicationfacilities(including,withoutlimitingthegeneralityoftheforegoing,bytelephoneorbyvideoconferencing)aspermitallpersonsparticipatinginthemeetingtocommuni

37、catewitheachothersimultaneouslyandinstantaneously.Theparticipationinsuchameetingshallconstitutepresenceinpersonatsuchmeeting.董事会会议可以通过电话、电子或其他通讯实施（包括但不限于通过前述一般性的电话或视频会议）等可以允许所有人士参加会议并互相进行同步即时交流的方式举行，参加该等会议构成亲自出席会议。25.3 Expensesincurredbythedirectorsinattendingmeetingsoftheboardofdirectorsshallbepaid

38、bytheCompany.董事为参加董事会会议而发生的费用由公司支付。Article.26第26条Inlieuofaboardmeeting,writtenresolutionsmaybeadoptedbytheBoardofdirectorsifsuchresolutionsaresenttoandsignedbyallthedirectorsoftheboard.董事会可通过书面决议，代替举行董事会会议，但是该决议应发送至全体董事并由全体董事签字。Article.27第27条Eachdirectorshallhaveone（1）voteateachmeetingoftheboardofdi

39、rectors.每名董事在董事会会议上享有一（1）票表决权。Article.28第28条TheminutesofmeetingsandwrittenresolutionsadoptedinlieuofmeetingsshallbesignedbytheChairmanorthedirectorauthorizedbytheChairmantoactonhisbehalf,andtheoriginalsthereofshallbekeptintheminutebookofdirectors5meetingsoftheCompanyattheCompanyslegaladdress.会议纪要以及代

40、替举行会议而通过的书面决议应由董事长或董事长授权的董事签字，会议纪要和书面决议的原件应留存于存放在公司法定地址的公司董事会纪要簿中。Article.29第29条TheminutesofmeetingsandwrittenresolutionsoftheBoardofDirectorsshallberecordedineitherChineseorEnglishlanguage.会议纪要和董事会书面决议应以中文或英文进行记录。CHAPTER.VII第七章SUPERVISORArticle.30第30条TheCompanyshallhaveone(1)supervisorwhoshallbeapp

41、ointedbytheShareholder,andthetermofthesupervisorshallbethree(3)yearsandmayberenewedifsoreappointedbytheCompanysShareholder.TheSupervisorshallhavethefollowingfunctionsandpowers:公司应当由公司股东委派【一(1)】名监事，监事任期三(3)年，期满经公司股东重新委任的，可以连任。监事行使下列职权：(i) ExaminingtheCompanysfinancialaffairs;检查公司财务；(ii) Supervisingth

42、eperformanceofdutiesbythedirectorsandtheofficers,andproposingtheremovalofdirectorsandofficerswhoviolatelaws,administrativeregulations,ortheArticlesofAssociationoftheCompany;监督董事和高级管理人员履行职责的情况；如果董事或高级管理人员违反法律、行政法规或者公司章程，建议股东撤换董事和高级管理人员；(iii) requiringthedirectorortheofficertorectifyhis/heractintheeve

43、ntthatsuchactbyadirectororofficerwillormayharmfultotheCompany5sinterests,;当董事或高级管理人员将要或可能伤害公司利益时，要求他/她改正其行为Proposingtotheboardofdirectors.向股东提出建议;CHAPTER.VIII第八章BUSINESSMANAGEMENTSTRUCTURE经营管理Article.31第31条31.1 TheCompanyshalladoptabusinessmanagementstructureunderwhichthegeneralmanagershallhaveovera

44、llresponsibilityfortheday-to-dayoperationoftheCompanyandshallreporttoandbeundertheleadershipoftheboardofdirectors.ThegeneralmanagerspowersandRmctionsareasfollows:公司采取的经营管理结构是，总经理在董事会领导下全面负责公司的日常运作并向董事会汇报总经理的职权如下：(i) BeinginchargeoftheoveralloperationandmanagementoftheCompany;全面负责公司的日常经营管理工作;(ii) Emp

45、loyingordismissingdepartmentmanagersorotheremployeesasnecessary;视需要雇用或者解雇部门经理或其他雇员；(iii) Reportingtotheboardofdirectorsperiodicallyonthemanagementaffairs;定期向董事会报告公司的管理事宜；(iv) SigningdocumentsandhandlingfinancialexpendituresonbehalfoftheCompanyandundertheauthorizationoftheBoardofDirectors.在董事会的授权下代表公

46、司签署文件、处理财务支出。31.2 ThebusinessmanagementstructureoftheCompanyshallcompriseageneralmanagerandoneormoredeputygeneralmanagers.公司的经营管理机构由一名总经理及一名或多名副总经理构成。31.3 Thegeneralmanagershallbeappointedbytheboardofdirectorsandtheservicetermofthegeneralmanagershallbethree(3)years.总经理由董事会任命，其任期为三(3)年。Article.32第32条

47、32.1 Thegeneralmanagershallprovidetheboardofdirectorswith:总经理应向董事会提供：(i) managementreportonamonthlybasis;月度管理报告；(ii) monthlyreportsoftheCompanyscommercialandfinancialperformance;公司有关商务、财务方面业绩的月度报告；(iii) annualoperatingreport;年度经营报告；(iv) budgetsandlongtermplansonanannualbasis;and年度预算与长期计划；(v) anyothe

48、rreportsandplansasmayberequiredbytheboardofdirectorsfromtimetotime.董事会随时要求的其它报告和计划。Theabovedocumentsaretobeprovidedtotheboardofdirectorsforitsapprovalorinformation,astheboardmaysoinstructthegeneralmanagerfromtimetotime.根据董事会可能对总经理不时发出的指示，上述文件应交至董事会，由董事会批准或供其了解情况。Article.33第33条33.1 Thegeneralmanageri

49、sresponsibleforimplementingtheresolutionsandplansoftheboardofdirectors,andfororganizingandconductingthedailymanagementoftheCompany.总经理负责董事会的决议和计划，并组织、指挥公司的日常管理。33.2 Thedeputygeneralmanagersshallassistthegeneralmanagerandshallactonbehalfofthegeneralmanagerintheabsenceofgeneralmanager.副总经理应协助总经理的工作，并在

50、总经理不在时代理总经理履行职权。33.3 Anydepartmentalmanagershallbeappointedbythegeneralmanager.Thedepartmentalmanagersshallberesponsiblefortheworkoftheirrespectivedepartments,shallhandlemattersdelegatedtothembythegeneralmanager,andshallreporttothegeneralmanagerfromtimetotime.各部门经理由总经理任命。部门经理负责各自部门的工作，处理总经理交办的事顶，并随时

51、向总经理汇报。Article.34TheChairmananddirectorsoftheboardmayconcurrentlybethegeneralmanager,deputygeneralmanagersordepartmentalmanagersoftheCompany.董事长可兼任公司的总经理、副总经理或部门经理。Article.35第35条35.1 Thegeneralmanager,deputygeneralmanagersanddepartmentalmanagersshallnotbepermittedtoconductanyactivitieswhicharedeemed

52、bytheCompanysboardofdirectorstobedetrimentaltotheCompanysinterests.公司的总经理、副总经理以及部门经理不得从事公司董事会认为有损公司利益的任何活动。35.2 InconductingthebusinessoftheCompany,theboardofdirectors,supervisorand/orallmembersofseniormanagementoftheCompanyshallberequiredtocomplywiththelawsofthePRCandoftheUnitedStatesapplicabletoth

53、eCompany,includingtheU.S.ForeignCorruptPracticesAct.在开展公司经营活动过程中，公司董事会、监事及/或所有高级管理人员应当遵守中华人民共和国法律及适用于公司的美国法律（包括外国腐败行为法）。Article.36第36条Theboardofdirectorsshallhavethepowertodismissatanytimeanyofthegeneralmanager,deputygeneralmanagers,orothermembersofseniormanagementoftheCompany.董事会有权随时解雇总经理、副总经理以及高级管

54、理人员。Article.37第37条Thegeneralmanager,deputygeneralmanagers,andmembersofseniormanagement,whowishtoresignfromitsposition,shallgivetotheboardofdirectorsapriorwrittennoticewithinaappropriatetimeperiodasstipulatedintheirrespectivecontractsofemployment.如公司的总经理、副总经理或高级管理人员希望辞去职务，应分别按其劳动合同规定的适当期限提前书面通知董事会。CH

55、APTER.IX第九章FINANCEANDACCOUNTING财务与会计Article.38第38条ThefinancialandaccountingsystemsoftheCompanyshallbeestablishedinaccordancewiththerelevantPRClawsandregulations.TheCompanyshallreportthedetailsofitsfinancialandaccountingsystemstothelocalfinancialandtaxationauthoritiesfortheirofficialrecords.公司的财务与会计制

56、度应遵守中国有关法律、法规的规定，并报有关的地方财政及税务部门备案。Article.39第39条TheaccountingandfiscalyearoftheCompanyshallbethecalendaryearfromJanuary1throughDecember31.公司的会计年度自公历一月一日起至十二月三十一日为止。Article.40第40条40.1 Allvouchers,receipts,statisticstatements,andreportsandaccountbooksoftheCompanyshallbewritteninChinese,andtotheextentr

57、equiredbytheShareholder,shallalsobewritteninEnglish.公司的所有凭证、收据、统计报表、报告和帐簿应使用中文，同时还应根据股东要求的内容使用英语记录。40.2 TheCompanyshallkeepitsaccountsinRenminbiand/orforeigncurrencies,asappropriate.公司应采用人民币和(或)外国货币记账。40.3 IftheCompanysubmitsitsaccountingstatementsdrawnupinaforeigncurrencytothePRCfinancialandtaxationauthorities,thenanothersetofaccountingstatementsdrawnupinRenminbiequivalentoftheforeigncurrencystatementsshallbesubmittedtothePRCfinancialandtaxationauthoritiesatthesametime.公司向中国的财政及税务部门报送其以外国货币为单位制作的会计报表时，应同时另向该财政及税务部门报送一套以人民币为单位制作的内容相同的