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1、n更多企業(yè)學(xué)院： 中小企業(yè)管理全能版183套講座+89700份資料總經(jīng)理、高層管理49套講座+16388份資料中層管理學(xué)院46套講座+6020份資料國學(xué)智慧、易經(jīng)46套講座人力資源學(xué)院56套講座+27123份資料各階段員工培訓(xùn)學(xué)院77套講座+ 324份資料員工管理企業(yè)學(xué)院67套講座+ 8720份資料工廠生產(chǎn)管理學(xué)院52套講座+ 13920份資料財(cái)務(wù)管理學(xué)院53套講座+ 17945份資料銷售經(jīng)理學(xué)院56套講座+ 14350份資料銷售人員培訓(xùn)學(xué)院72套講座+ 4879份資料n更多企業(yè)學(xué)院： 中小企業(yè)管理全能版183套講座+89700份資料總經(jīng)理、高層管理49套講座+16388份資料中層管理學(xué)院46

2、套講座+6020份資料國學(xué)智慧、易經(jīng)46套講座人力資源學(xué)院56套講座+27123份資料各階段員工培訓(xùn)學(xué)院77套講座+ 324份資料員工管理企業(yè)學(xué)院67套講座+ 8720份資料工廠生產(chǎn)管理學(xué)院52套講座+ 13920份資料財(cái)務(wù)管理學(xué)院53套講座+ 17945份資料銷售經(jīng)理學(xué)院56套講座+ 14350份資料銷售人員培訓(xùn)學(xué)院72套講座+ 4879份資料*-*.JV財(cái)務(wù)管理辦法第一章 總則0第一章 總則 Chapter One General第一條 為了規(guī)范聯(lián)營體財(cái)務(wù)行為，加強(qiáng)財(cái)務(wù)管理和會(huì)計(jì)核算，根據(jù)埃塞俄比亞有關(guān)法律法規(guī)和CWGS.JV協(xié)議及聯(lián)營體管理章程，制定本管理辦法。 Article 1 To

3、 normalize financial affairs of *-* Joint Venture, this Regulation is established based on related laws and regulations of China, Agreement of *-* Joint Venture. 第二條 本辦法適用于聯(lián)營體所屬的各部門和內(nèi)部各核算單位，是聯(lián)營體制定其他財(cái)務(wù)管理實(shí)施細(xì)則、辦法的指導(dǎo)文件。 Article 2 This Regulation applies for departments and internal accounting units of T

4、-C Joint Venture. Its a supervising document for formulating other enforcement regulations of financial management for T-C Joint Venture. 聯(lián)營體在本辦法原則下，制定會(huì)計(jì)核算辦法、財(cái)務(wù)支付審批規(guī)定、業(yè)務(wù)招待費(fèi)管理辦法、職員差旅費(fèi)報(bào)銷規(guī)定等有關(guān)辦法、制度。 By the principle of this Regulation, related measures and systems, such as Measures of Bookkeeping Opera

5、tion0, Examination and Approval Provision of Finance Payment, Management Measures of Business Entertainment and Provision of Travel Expense Claim for Staff, are established. 第三條 聯(lián)營體財(cái)務(wù)管理的目的是：科學(xué)合理地籌集、運(yùn)用和分配資金，實(shí)現(xiàn)聯(lián)營體財(cái)富最大化。 Article 3 The objective of financial management of T-C Joint Venture is to raise,

6、manage and distribute fund scientifically, and to maximize JVs fortune. 第四條 聯(lián)營體財(cái)務(wù)管理的基本原則是：建立健全財(cái)務(wù)管理制度，做好財(cái)務(wù)管理基礎(chǔ)工作，嚴(yán)格遵守埃塞俄比亞的各項(xiàng)法律法規(guī)，加強(qiáng)財(cái)務(wù)監(jiān)督和檢查，如實(shí)反映財(cái)務(wù)狀況，依法繳納各種稅收，保證投資者權(quán)益不受侵犯。 Article 4 The basic principle of financial management is to establish and prefect the financial control system, carry out element

7、works of financial management, observe laws and regulations of China, strengthen financial supervision and inspection, do justice to financial status, pay different kinds of taxes according to laws, and guarantee the investors rights and interests not to be violated. 第五條 聯(lián)營體財(cái)務(wù)管理的任務(wù)是：合理、有效籌集資金，滿足生產(chǎn)經(jīng)營

8、的需要；科學(xué)地使用資金，提高資金使用效益；正確分配公司收入，處理好聯(lián)營體與其他方面的財(cái)務(wù)關(guān)系；及時(shí)真實(shí)地反映財(cái)務(wù)狀況，參與和協(xié)助領(lǐng)導(dǎo)決策；認(rèn)真實(shí)行財(cái)務(wù)監(jiān)督，維護(hù)財(cái)經(jīng)紀(jì)律。 Article 5 The task of JVs financial management is to raising funds reasonably and efficiently to satisfy requirements of production operation, dispose funds scientifically to enhance the efficiency of funds usage,

9、to distribute the income of T-C JV properly and manage the financial relationship between JV and other units fairly, to report financial status veritably and timely and participate and assist JVs leadership to make decision; to carry out financial supervision and protect financial and economic disci

10、pline seriously. 第六條 聯(lián)營體財(cái)務(wù)管理的內(nèi)容是：貨幣資金管理、存貨管理、固定資產(chǎn)管理、成本費(fèi)用管理、利潤管理以及財(cái)務(wù)監(jiān)督。 Article 6 The content of JVs financial management is monetary fund management, inventory management, fixed assets management, cost management, profit management, as well as financial supervision. 第二章 聯(lián)營體財(cái)務(wù)管理體制及工作職責(zé) Chapter 2 Fina

11、ncial Management System and Work Responsibility第七條 聯(lián)營體是各母公司共同投資、共享利益、共擔(dān)風(fēng)險(xiǎn)的經(jīng)營核算單位，聯(lián)營體董事會(huì)享有各種重大事項(xiàng)的決策權(quán)，項(xiàng)目經(jīng)理在董事會(huì)的授權(quán)下，全面負(fù)責(zé)財(cái)務(wù)管理工作；財(cái)務(wù)主管協(xié)助項(xiàng)目經(jīng)理領(lǐng)導(dǎo)公司財(cái)務(wù)管理和會(huì)計(jì)核算工作，主持財(cái)務(wù)管理日常工作。 Article 7 T-C Joint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of each par

12、ent company. The Management Committee（MC）has decision-making authority for important affairs, with authorization from the MC; the Project Manager takes charge of overall financial management works. The Financial Chiefs responsibility is to assist the Project Manager to perform financial management a

13、nd bookkeeping, also he is in charge of routine works of financial management. 第八條 聯(lián)營體職能部門必須履行本部門在財(cái)務(wù)管理工作上的職責(zé)。 Article 8 Every functional department must perform its responsibility with respect to its financial management works. 0財(cái)務(wù)部門負(fù)責(zé)聯(lián)營體財(cái)務(wù)管理的日常工作和會(huì)計(jì)核算工作；草擬財(cái)務(wù)管理和會(huì)計(jì)核算辦法；編制財(cái)務(wù)收支計(jì)劃，經(jīng)批準(zhǔn)后落實(shí)到基層；籌集聯(lián)營體所需資金，管好

14、用好資金，實(shí)現(xiàn)資金效益最大化；負(fù)責(zé)收益管理、稅收管理、資產(chǎn)帳務(wù)管理，控制成本費(fèi)用支出，加強(qiáng)財(cái)務(wù)監(jiān)督 ；編制財(cái)務(wù)預(yù)、決算報(bào)告，收集整理有關(guān)財(cái)務(wù)管理、會(huì)計(jì)核算、經(jīng)濟(jì)活動(dòng)等方面資料；提供經(jīng)濟(jì)活動(dòng)分析資料和企業(yè)財(cái)務(wù)狀況，改善和加強(qiáng)財(cái)務(wù)管理工作；參與聯(lián)營體各種合同洽談工作。The Financial Offices responsibility is to take charge of routine works of financial management and auditing works; to draw up measures for financial management and boo

15、kkeeping operation; to organize plans for financial receipts and expenditures, and carry out the plans after approval; to raise funds required by the JV, manage and use the funds properly as to maximum the efficiency of funds; to take charge of profit management, tax management, fixed asset manageme

16、nt, and cost control management to strengthen financial supervision; to work out financial budget report and final accounts report, collect information with respect to financial management, bookkeeping operation and business activity; to provide information about economic activity analysis and busin

17、ess finance status, enhance and strengthen the financial management works; to participate in different kinds of contract negotiation of the JV. 合同管理部應(yīng)及時(shí)向業(yè)主辦理已完工程的結(jié)算工作，及時(shí)向財(cái)務(wù)遞交合格的確認(rèn)收入的憑證；負(fù)責(zé)牽頭分包工程的招標(biāo)及合同洽談工作，召集相關(guān)部門進(jìn)行合同的評(píng)審，確定合理的分包單位，及時(shí)提供分包單位已干工程的結(jié)算資料并遞交財(cái)務(wù)入帳；牽頭編制各所屬單位、部門的月、年度收入預(yù)算和成本定額，下達(dá)有關(guān)考核指標(biāo)，做好成本控制工作;協(xié)助

18、財(cái)務(wù)部門搞好財(cái)務(wù)預(yù)算管理。 The Contract Management Office shall perform settlement from the Employer in a timely manner, and submit qualified and confirmed voucher to the Financial Office in time; its responsible for invitation of bidding and negotiation of any subcontract work, convening concerned departments f

19、or proceeding subcontract evaluation, determining qualified subcontractor, and providing settlement materials of subcontractor for Financial Office for financial entry; its also responsible for setting up month and annual revenues budget, cost quota, relative evaluation criteria for each subordinate

20、 unit and department in order to carry out cost control and assist the Financial Office managing financial budget properly. The Contract Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, and annually cash fl

21、ow plan shall be provided according to relevant notices.機(jī)電物資部負(fù)責(zé)工程所需的各種材料采購、設(shè)備采購及租賃的招標(biāo)及合同洽談工作并組織相關(guān)部門進(jìn)行合同的評(píng)審，按月向財(cái)務(wù)部門提供材料采購、設(shè)備采購及租賃支出預(yù)算；負(fù)責(zé)各種設(shè)備、材料的實(shí)物管理工作，及時(shí)辦理各種材料及設(shè)備的驗(yàn)收、發(fā)出、退庫及內(nèi)部各單位之間的調(diào)撥手續(xù)并及時(shí)報(bào)送財(cái)務(wù)部門入帳；定期進(jìn)行材料、設(shè)備的盤存工作并定期與財(cái)務(wù)對(duì)帳，做到帳物、帳帳相符；健全材料及設(shè)備的收發(fā)、領(lǐng)用、退庫及盤點(diǎn)制度；每月28日前提供編制月資金流計(jì)劃所需資料；編制季度、半年或年資金流計(jì)劃所需資料根據(jù)通知時(shí)間提供。0機(jī)

22、電物資部負(fù)責(zé)工程所需的各種材料采購、設(shè)備采購及租賃的招標(biāo)及合同洽談工作并組織相關(guān)部門進(jìn)行合同的評(píng)審，按月向財(cái)務(wù)部門提供材料采購、設(shè)備采購及租賃支出預(yù)算；負(fù)責(zé)各種設(shè)備、材料的實(shí)物管理工作，及時(shí)辦理各種材料及設(shè)備的驗(yàn)收、發(fā)出、退庫及內(nèi)部各單位之間的調(diào)撥手續(xù)并及時(shí)報(bào)送財(cái)務(wù)部門入帳；定期進(jìn)行材料、設(shè)備的盤存工作并定期與財(cái)務(wù)對(duì)帳，做到帳物、帳帳相符；健全材料及設(shè)備的收發(fā)、領(lǐng)用、退庫及盤點(diǎn)制度。 The Mechanical and Electrical Department is responsible for purchasing different kinds of material and equ

23、ipment, initiating bid and negotiating any equipment renting contract, organizing concerned departments for contract evaluation, and submitting material and equipment purchase and/or rent budget to the Financial Department monthly; responsible for accepting, delivering and clearing stock of differen

24、t kinds of equipment and material, carrying out allocating procedure between internal departments and submitting information to Financial Office for financial account entry; responsible for stock-taking of equipment and material, and checking up account with Financial Office periodically to make sur

25、e that accounts can match stocks properly, perfecting system for receiving, delivering, stock-clearing and stock-taking of material and equipment. The M&E Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, an

26、d annually cash flow plan shall be provided according to relevant notices.行政部負(fù)責(zé)聯(lián)營體人力資源管理工作，控制非生產(chǎn)用工，提高勞動(dòng)生產(chǎn)率，加強(qiáng)工資管理，降低人工成本，并及時(shí)向財(cái)務(wù)提供工資及獎(jiǎng)金發(fā)放表；負(fù)責(zé)聯(lián)營體接待費(fèi)用的管理工作，在搞好接待的前提下，努力控制和減少不合理開支，杜絕非法支出；負(fù)責(zé)在聯(lián)營體預(yù)算指標(biāo)內(nèi)提出非生產(chǎn)設(shè)備和辦公用品、福利用品等的采購計(jì)劃，作好上述物資的采購、收發(fā)及實(shí)物管理工作，并與財(cái)務(wù)帳進(jìn)行定期的核對(duì)，做到帳物、帳帳相符；負(fù)責(zé)各辦事處的費(fèi)用核定和控制工作。0事務(wù)部負(fù)責(zé)聯(lián)營體人力資源管理工作，控制非生

27、產(chǎn)用工，提高勞動(dòng)生產(chǎn)率，加強(qiáng)工資管理，降低人工成本；負(fù)責(zé)聯(lián)營體接待費(fèi)用的管理工作，在搞好接待的前提下，努力控制和減少不合理開支，杜絕非法支出；負(fù)責(zé)在聯(lián)營體預(yù)算指標(biāo)內(nèi)提出非生產(chǎn)設(shè)備和辦公用品、福利用品等的采購計(jì)劃，作好上述物資的采購、收發(fā)及實(shí)物管理工作，并與財(cái)務(wù)帳進(jìn)行定期的核對(duì)，做到帳物、帳帳相符。 The Administrative Department is responsible for managing human resource and controlling non-production labor in order to improve productivity and red

28、uce labor cost, and to provide salary and bonus sheets timely to the financial office; responsible for managing reception cost of JV, controlling and decreasing irrational cost, and putting and end to illegal outgoings; responsible for organizing procurement plan for non-production equipment, office

29、 supplies and welfare supplies, purchasing, delivering and managing these items, and checking with Financial Office periodically in order to make sure that the above-said items match with financial accounts; responsible for control and check the cost of the liaison offices.聯(lián)營體會(huì)計(jì)制度采用日歷年制，自公歷1月1日到12月3

30、1日為一個(gè)會(huì)計(jì)年度。聯(lián)營體的一切憑證、帳簿、報(bào)表用中文書寫。人民幣為記帳本位幣，人民幣與其它貨幣折算，按實(shí)際發(fā)生之日起中華人民共和國國家外匯管理局公布的牌價(jià)計(jì)算。聯(lián)營體采用國際通用的權(quán)責(zé)發(fā)生制和借貸記帳法記帳。聯(lián)營體應(yīng)在每一個(gè)會(huì)計(jì)年度的頭四個(gè)月編制上一個(gè)會(huì)計(jì)年度的資產(chǎn)負(fù)債表和損益表，報(bào)到管理委員會(huì)。第三章 貨幣資金的管理0第三章 貨幣資金的管理 Chapter 3 Management of Monetary Found第九條 貨幣資金是企業(yè)的營運(yùn)資金，只有確定合理的籌資渠道和資金結(jié)構(gòu)，才能既保證各種生產(chǎn)任務(wù)順利完成又節(jié)約資金的使用成本；同時(shí)貨幣資金又是流動(dòng)性最大的資產(chǎn)，所以必須健全貨幣資金的

31、管理制度，確保貨幣資金的安全。 Article 9 Monetary fund is working capital for enterprise, only after reasonable ways of fund collecting and structure of capital has been established, successfully completing of productive tasks can then be ensured as well as the use-cost of fund can be saved. Monetary fund, on the

32、other hand, is a kind of asset with maximum mobility; therefore, the management system of monetary fund must be perfected so as to ensure security of fund. 第十條 為保證工程所需資金，資金來源應(yīng)根據(jù)下述優(yōu)先準(zhǔn)則確定: Article 10 To fulfill monetary funds required by project, the resources of fund shall be determined by the priori

33、ty of following criteria: （三）聯(lián)營體各方提供的資金；在這種情況下，各方應(yīng)按其各自在聯(lián)營體中的參股比例并以董事會(huì)規(guī)定的格式和時(shí)間將金額轉(zhuǎn)入聯(lián)營體指定帳戶。 (2) Collect fund from each party, in such a case, each Party shall transfer fund into appointed bank account by the way and the time stipulated by the MC according to its participation. Article 11 To ensure th

34、e benefit of each parent company not to be violated, the Joint Venture can not provide guarantee for any unit or individual, can not involve any loan without permission of the MC. 第十二條 根據(jù)聯(lián)營體協(xié)議，聯(lián)營體將在Djibouti和Addis Ababa開立銀行帳戶，工程預(yù)收款和結(jié)算款等分別以美元和當(dāng)?shù)貛糯嫒隓jibouti和Addis Ababa帳戶。 Article 12 In accordance with

35、discussion of both parties, bank accounts will be set up in Tokyo,Japan and Jingxing County, Hebei Province, China, advance payment and settlement of the project will be deposit into the two bank accounts by Japanese Yen and RMB respectively. 動(dòng)用以上帳戶的資金需要項(xiàng)目經(jīng)理（或第二簽字人）和經(jīng)授權(quán)的其他兩方代表聯(lián)合簽字。 Joint signature o

36、f the Project Manager (or his representative) and other representative for CGGC is required for drawing money from the said accounts. 為方便服務(wù)施工生產(chǎn)，需要在Mekele開立銀行基本帳戶，主要用于支付職員勞務(wù)工資、分包工程結(jié)算款、采購資金及零星費(fèi)用支出等。 For convenience of Exchanging US Dollar paid from ADB into RMB, a General bank account is required to b

37、e set up in Jingxing County in the name of CGGC.第十三條 加強(qiáng)現(xiàn)金管理，保證現(xiàn)金的安全性。0第十三條 加強(qiáng)現(xiàn)金管理，保證現(xiàn)金的安全性。 Article 13 Strengthen cash management and guarantee cash security（一）嚴(yán)格控制現(xiàn)金的使用范圍。 (1) Strictly control the usage scope of cash. （三）建立健全現(xiàn)金資產(chǎn)內(nèi)部管理和控制制度。 (3) Set up and perfect internal cash asset management and c

38、ontrol system. 第十四條 資金支付必須嚴(yán)格按照規(guī)定的審批程序辦理。 Article 14 The cash payment shall strictly follow the examination and approval procedure as per stipulated. 第十五條 非特殊情況，原則上不支付無計(jì)劃、無合同、無協(xié)議的款項(xiàng)。 Article 15 In principle, except exceptional circumstances, no payment shall be done for which without plan, contract o

39、r agreement. 第四章 存貨的管理 Chapter 4 Stock Management第十六條 存貨包括原材料、燃料、其他材料、低值易耗品、機(jī)械配件、結(jié)構(gòu)件、在建工程和不屬于固定資產(chǎn)的專用工具、專用設(shè)備、特殊儀表等。 Article 16 Stocks include raw material, fuel, other material, low cost and short lived article, mechanical spare part, structural part, project under construction, and special tool, equ

40、ipment and instrument which do not belong to fixed asset. 第十七條 存貨按實(shí)際成本計(jì)價(jià) Article 17 The value of stocks is calculated as actual cost. （一）購入的存貨，按買價(jià)加運(yùn)雜費(fèi)，采購保管費(fèi)和稅金等計(jì)價(jià)。 (1) The value of purchased stocks shall be calculated by the purchased price plus freight and miscellaneous charges, storage charge, tax

41、es, and etc. （三）委托加工的存貨，按照實(shí)際耗用的原材料或者半成品加運(yùn)雜費(fèi)和加工費(fèi)等計(jì)價(jià)。 (3) Stocks produced by consigned external unit will be figured as raw materials cost or semi-manufactured goods cost plus freight and miscellaneous charges and processing charges. （五）盤盈的存貨，按照同類存貨的實(shí)際成本計(jì)價(jià)；沒有同類存貨的，按照市價(jià)計(jì)價(jià)。 (5) Surplus stocks shall be f

42、igured according to the actual cost of same kind of stock in store, for which has not same kind of stock in store, the value shall be figured according to the market price. （六）接受捐贈(zèng)的存貨按照發(fā)票帳單所列金額加企業(yè)負(fù)擔(dān)的運(yùn)雜費(fèi)、保險(xiǎn)費(fèi)、稅金計(jì)價(jià)；無發(fā)票帳單的，按同類存貨的市價(jià)計(jì)價(jià)。 (6) Stocks received by donation shall be figured according to the amo

43、unt listed on invoice plus freight and miscellaneous charges, premium and tax, for which without invoice, it shall be valued as market price. 第十八條 建立健全存貨物資的計(jì)量制度、收發(fā)制度和盤存制度。 Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material. 一切物

44、資的進(jìn)出，都應(yīng)該有嚴(yán)格進(jìn)出計(jì)量驗(yàn)收手續(xù)。 Strict procedure for measure and acceptance will be initialized for stock in and out of every material. 有關(guān)管理部門應(yīng)對(duì)存貨進(jìn)行定期（每月一次）盤點(diǎn)，年度終了前必須進(jìn)行一次全面的盤點(diǎn)清查。 Concerned managerial departments shall make an inventory of stocks periodically (monthly), and an overall stock-taking and checking

45、must be performed before the end of every year. 盤盈的存貨，按規(guī)定先作帳務(wù)處理，經(jīng)批準(zhǔn)后，沖銷管理費(fèi)用。 According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. 盤虧、毀損和報(bào)廢的存貨，先作帳務(wù)處理，查明原因批準(zhǔn)后，扣除過失人或保險(xiǎn)公司賠款和殘料價(jià)值，計(jì)入采購保管費(fèi)或管理費(fèi)用。 Inventory shortages, damaged

46、or disabled inventory shall be accounted firstly, and when the reason is found and approved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. 存貨毀損屬于非常損失的部分，扣除過失人或者保險(xiǎn)公司賠款和殘料價(jià)值后，計(jì)入營業(yè)外支出。 If the inventory damage belon

47、gs to abnormal losses, it shall be charge to no operation expense after indemnity from insurer and surplus value has been deducted. 第十九條 應(yīng)根據(jù)存貨的屬性、價(jià)值大小對(duì)存貨進(jìn)行科學(xué)的分類，對(duì)存貨進(jìn)行分類管理。 Article 19 The inventory shall be systematically managed and classified scientifically according to its property and value. 第五章

48、固定資產(chǎn)管理 Chapter 5 Management of Fixed Asset第二十條 聯(lián)營體的固定資產(chǎn)是指使用期限超過一年、單位價(jià)值在2000比爾以上的機(jī)械設(shè)備、運(yùn)輸車輛、各種施工器具。 Article 20 The fixed assets of T-C JV refer to mechanical equipments, transport vehicles and different kinds of construction implements with service time over a year and unit value more than 2000 RMB. 第

49、二十一條 固定資產(chǎn)分類。 Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following: （一）生產(chǎn)用固定資產(chǎn) （1）Productive fixed assets 0 0 1、施工機(jī)械 2、運(yùn)輸設(shè)備 2. Transportation device第二十二條 固定資產(chǎn)的計(jì)價(jià)。 Article 22 Valuation of fixed assets, the fixed assets will be valuated according to following me

50、asures: （一）購入的固定資產(chǎn)，按照買價(jià)加上支付的運(yùn)雜費(fèi)、保險(xiǎn)費(fèi)、包裝費(fèi)、安裝調(diào)試費(fèi)和繳納的稅金等計(jì)價(jià)。0（一）購入的固定資產(chǎn)，按照買價(jià)加上支付的運(yùn)雜費(fèi)、保險(xiǎn)費(fèi)、包裝費(fèi)、安裝調(diào)試費(fèi)和繳納的稅金等計(jì)價(jià)。 (1) Purchased fixed assets will be valued according to purchased price plus freight and miscellaneous charges, insurance premium, packing charge, installation and commissioning charge and taxes. （

51、六）盤盈的固定資產(chǎn)，按照同類固定資產(chǎn)的重制完全價(jià)值計(jì)價(jià)。 (4) Surplus fixed assets shall be valued according to the completely value of rebuilding the same kind of fixed assets. 0第二十三條 固定資產(chǎn)折舊。聯(lián)營體固定資產(chǎn)折舊采用平均年限法，各類固定資產(chǎn)的折舊參照投標(biāo)時(shí)的比例確定，工程工期范圍內(nèi)折舊為50%65%。Article 23 Depreciation of Fixed assets. 聯(lián)營體固定資產(chǎn)折舊采用平均年限法，各類固定資產(chǎn)的折舊參照投標(biāo)和埃塞俄比亞有關(guān)規(guī)定確定

52、，綜合折舊率為16%20%。 Composite life method will be adopted for the depreciation of fixed assets. And the depreciation of all kinds of fixed assets shall be determined in accordance with Tender Document with composite depreciation of 50%-65% within the duration of the project construction. 第二十四條 固定資產(chǎn)的管理。0第二十四條 固定資產(chǎn)的管理。 Article 24 Management of Fixed Assets機(jī)電物資部在聯(lián)營體生產(chǎn)計(jì)劃的基礎(chǔ)上編制生