第四十五條 合營公司的會計年度從每年一月一日起至十二月三十一日止，一切記賬憑證、單據、報表、賬簿，用中文書寫（註：也可同時用甲乙雙方同意的一種外文書寫）。
45．the fiscal year of joint venture shall begin from january the first to december the thirty first each year．any and all accounting papers such as receipts，slips，statements，books etc． shall be written in chinese（or in another language agreed upon by both parties)．
第四十六條 合營公司的財務審計聘請在中國註冊的會計審查、稽核，並將結果報告董事會和總經理。
46．financial affairs of joint venture shall be examined and checked by accountants registered in china and the result of the audit shall be reported to board of directors and president of joint venture．
如乙方認為需要聘請其他國家的審計師對年度財務進行審查，甲方應予以同意。其所需要一切費用由乙方負擔。
where party b thinks it proper to employ some foreign auditors other than the chinese ones to make the annual financial examination and checking，no protest shall be made by party a and in this case party b alone shall bear all the charges in respect of the specially fixed audit．
第四十七條 每營業年度的頭三個月，由總經理組織編制上一年度的資產負債表、損益計算書和利潤分配方案，提交董事會會議審查。
47．president shall，in the first three months of each fiscal year，direct to compile and make the balance sheet，profit and loss account and profit distribution plan of last year and submit all the aforesaid documents to board of directors to be examined and considered．
合營企業的全部利潤，在繳納所得稅、提取第四十四條所列基金後，應按合營各方出資比例，由董事會確定的利潤分配方案進行分配（若以前年度的虧損未彌補，不得分配利潤；以前年度未分配的利潤可並人本年度利潤分配。另外，對分配形式應加以規定）。
all profits of joint venture shall，after the income tax is paid and the funds provided in article 44 hereof are reserved，be distributed under the distribution plan made by the board of directors〔note：no profits shall be distributed if the losses of the past year（s）have not been covered；the undistributed profits of past year(s) may be distributed along with this year’s profit （s) furthermore，regulations should be laid down as to the distribution method]．
第十五章 合營期限、解散與清算
chapter fifteen term，dissolution and liquidation
第四十八條 本合營企業在下述情況下解散：