第一篇：清算辦法(附英文版)

對外貿(mào)易經(jīng)濟(jì)合作部令[1996]第2號 1996年7月9日

第一章 總 則

第一條 為了保障外商投資企業(yè)清算的順利進(jìn)行，保護(hù)債權(quán)人和投資者的合法權(quán)益，維護(hù)社會經(jīng)濟(jì)秩序，根據(jù)有關(guān)法律的規(guī)定，制定本辦法。

第二條 在中華人民共和國境內(nèi)依法設(shè)立的中外合資經(jīng)營企業(yè)、中外合作經(jīng)營企業(yè)、外資企業(yè)（以下簡稱企業(yè)）進(jìn)行清算，適用本辦法。企業(yè)被依法宣告破產(chǎn)的，依照有關(guān)破產(chǎn)清算的法律、行政法規(guī)辦理。第三條 企業(yè)能夠自行組織清算委員會進(jìn)行清算的，依照本辦法關(guān)于普通清算的規(guī)定辦理。企業(yè)不能自行組織清算委員會進(jìn)行清算或者依照普通清算的規(guī)定進(jìn)行清算出現(xiàn)嚴(yán)重障礙的，企業(yè)董事會或者聯(lián)合管理委員會等權(quán)力機(jī)構(gòu)（以下簡稱企業(yè)權(quán)力機(jī)構(gòu)）、投資者或者債權(quán)人可以向企業(yè)審批機(jī)關(guān)申請進(jìn)行特別清算。企業(yè)審批機(jī)關(guān)批準(zhǔn)進(jìn)行特別清算的，依照本辦法關(guān)于特別清算的規(guī)定辦理。企業(yè)被依法責(zé)令關(guān)閉而解散，進(jìn)行清算的，依照本辦法關(guān)于特別清算的規(guī)定辦理。

第四條 企業(yè)清算應(yīng)當(dāng)依照國家有關(guān)法律、行政法規(guī)的規(guī)定，以經(jīng)批準(zhǔn)的企業(yè)合同、章程為基礎(chǔ)，按照公平、合理和保護(hù)企業(yè)、投資者、債權(quán)人合法權(quán)益的原則進(jìn)行。

第二章 普通清算

第一節(jié) 清算期限

第五條 企業(yè)清算開始之日為企業(yè)經(jīng)營期限屆滿之日，或者企業(yè)審批機(jī)關(guān)批準(zhǔn)企業(yè)解散之日，或者人民法院判決或者仲裁機(jī)構(gòu)裁決終止企業(yè)合同之日。

第六條 企業(yè)清算期限自清算開始之日起至向企業(yè)審批機(jī)關(guān)提交清算報告之日止，不得超過180日。因特殊情況需要延長清算期限的，由清算委員會在距清算期限屆滿的15日前，向企業(yè)審批機(jī)關(guān)提出延長清算期限的申請。延長的期限不得超過90日。第七條 企業(yè)在清算期間，不得開展新的經(jīng)營活動。

第二節(jié) 清算組織

第八條 企業(yè)進(jìn)行清算，應(yīng)當(dāng)由企業(yè)權(quán)力機(jī)構(gòu)組織成立清算委員會。清算委員會應(yīng)當(dāng)自清算開始之日起15日內(nèi)成立。

第九條 清算委員會至少由3人組成，其成員由企業(yè)權(quán)力機(jī)構(gòu)在企業(yè)權(quán)力機(jī)構(gòu)成員中選任或者聘請有關(guān)專業(yè)人員擔(dān)任。

清算委員會設(shè)主任一人，由企業(yè)權(quán)力機(jī)構(gòu)任命。經(jīng)企業(yè)權(quán)力機(jī)構(gòu)同意，清算委員會可以聘請工作人員辦理清算的具體事務(wù)。

第十條 清算期間有下列情形之一的，應(yīng)當(dāng)更換清算委員會成員：(一)清算委員會成員有違法行為；(二)債權(quán)人請求并確有正當(dāng)理由；

(三)清算委員會成員死亡或者喪失行為能力。第十一條 清算委員會在清算期間行使下列職權(quán)：

(一)清理企業(yè)財產(chǎn)，編制資產(chǎn)負(fù)債表和財產(chǎn)清單，制定清算方案；(二)公告未知債權(quán)人并書面通知已知債權(quán)人；(三)處理與清算有關(guān)的企業(yè)未了結(jié)的業(yè)務(wù)；(四)提出財產(chǎn)評估作價和計算依據(jù)；(五)清繳所欠稅款；(六)清理債權(quán)、債務(wù)；(七)處理企業(yè)清償債務(wù)后的剩余財產(chǎn)；(八)代表企業(yè)參與民事訴訟活動。

第十二條 清算委員會編制的資產(chǎn)負(fù)債表和財產(chǎn)清單、提出的財產(chǎn)評估作價和計算依據(jù)、制定的清算方案，須經(jīng)企業(yè)權(quán)力機(jī)構(gòu)確認(rèn)后，報企業(yè)審批機(jī)關(guān)備案。

第十三條 清算委員會成立后，企業(yè)有關(guān)人員應(yīng)當(dāng)在清算委員會指定的期限內(nèi)將企業(yè)的會計報表、財務(wù)帳冊、財產(chǎn)目錄、債權(quán)人和債務(wù)人名冊以及與清算有關(guān)的其他資料，提交清算委員會。第十四條 清算委員會應(yīng)當(dāng)依法履行清算義務(wù)，并按照協(xié)商原則處理有關(guān)清算的事務(wù)。

清算委員會成員應(yīng)當(dāng)忠于職守，不得利用職權(quán)收受賄賂或者謀取非法收入，不得侵占企業(yè)財產(chǎn)。第十五條 清算期間，企業(yè)審批機(jī)關(guān)和其他有關(guān)主管機(jī)關(guān)可以派人參加企業(yè)有關(guān)清算的會議，監(jiān)督企業(yè)清算工作。

第三節(jié) 通知與公告

第十六條 企業(yè)應(yīng)當(dāng)自清算開始之日起7日內(nèi)，將企業(yè)名稱、地址、清算原因和清算開始日期等以書面通知企業(yè)審批機(jī)關(guān)，企業(yè)主管部門、海關(guān)、外匯管理機(jī)關(guān)、企業(yè)登記機(jī)關(guān)、稅務(wù)機(jī)關(guān)和企業(yè)開戶銀行等有關(guān)單位；企業(yè)有國有資產(chǎn)的，還應(yīng)當(dāng)通知國有資產(chǎn)管理行政主管部門。

第十七條 清算委員會應(yīng)當(dāng)自成立之日起10日內(nèi)，書面通知已知的債權(quán)人申報債權(quán)，并應(yīng)當(dāng)自成立之日起60日內(nèi)，至少兩次在一種全國性報紙、一種當(dāng)?shù)厥』蛘呤屑増蠹埳峡枪妗５谝淮喂鎽?yīng)當(dāng)自清算委員會成立之日起10日內(nèi)刊登。

清算公告應(yīng)當(dāng)寫明企業(yè)名稱、地址、清算原因、清算開始日期、清算委員會通訊地址、成員名單及聯(lián)系人等。

第十八條 債權(quán)人應(yīng)當(dāng)自接到通知書之日起30日內(nèi)，未接到通知書的自第一次公告之日起90日內(nèi)，向清算委員會申報債權(quán)。

第十九條 債權(quán)人應(yīng)當(dāng)在規(guī)定的期限內(nèi)申報債權(quán)，并提交有關(guān)債權(quán)數(shù)額以及與債權(quán)有關(guān)的證明材料。未在規(guī)定的申報債權(quán)期限內(nèi)申報債權(quán)的，按照以下規(guī)定處理：(一)已知債權(quán)人的債權(quán)，應(yīng)當(dāng)列入清算；

(二)未知債權(quán)人的債權(quán)，在企業(yè)剩余財產(chǎn)分配結(jié)束前，可以請求清償；企業(yè)剩余財產(chǎn)已經(jīng)分配結(jié)束的，視為放棄債權(quán)。

第四節(jié) 債權(quán)、債務(wù)與清償

第二十條 對債權(quán)人申報的債權(quán)，清算委員會應(yīng)當(dāng)進(jìn)行登記，并在核定債權(quán)后，將核定結(jié)果書面通知債權(quán)人。第二十一條 債權(quán)人對清算委員會關(guān)于債權(quán)的核定結(jié)果有異議的，可以自收到書面通知之日起15日內(nèi)，要求清算委員會進(jìn)行復(fù)核。債權(quán)人對復(fù)核結(jié)果仍有異議的，可以自收到復(fù)核的書面通知之日起15日內(nèi)向企業(yè)住所地的人民法院提起訴訟；債權(quán)人與企業(yè)有仲裁約定的，應(yīng)當(dāng)依法提交仲裁。訴訟或者仲裁期間，清算委員會不得對有爭議的財產(chǎn)進(jìn)行分配。

第二十二條 清算委員會對清算期間發(fā)生的財產(chǎn)盤盈或者盤虧、變賣，無力歸還的債務(wù)或者無法收回的債權(quán)，以及清算期間的收入或者損失等，應(yīng)當(dāng)書面向企業(yè)權(quán)力機(jī)構(gòu)說明原因、提出證明并計入清算損益。第二十三條 下列清算費(fèi)用從清算財產(chǎn)中優(yōu)先支付：(一)管理、變賣和分配企業(yè)清算財產(chǎn)所需要的費(fèi)用；(二)公告、訴訟、仲裁費(fèi)用；

(三)在清算過程中需要支付的其他費(fèi)用。

第二十四條 清算開始之日前成立的有財產(chǎn)擔(dān)保的債權(quán)，債權(quán)人享有就該擔(dān)保物優(yōu)先受償?shù)臋?quán)利。有財產(chǎn)擔(dān)保的債權(quán)，其數(shù)額超過變賣擔(dān)保物所得的價款，債權(quán)人未受清償?shù)牟糠?，依照本辦法第二十五條規(guī)定的順序受償。

第二十五條 清算財產(chǎn)優(yōu)先支付清算費(fèi)用后，按照下列順序清償：(一)職工的工資、勞動保險費(fèi)；(二)國家稅款；(三)其他債務(wù)。

第二十六條 清算費(fèi)用未支付、企業(yè)債務(wù)未清償以前，企業(yè)財產(chǎn)不得分配。

企業(yè)支付清算費(fèi)用，并清償其全部債務(wù)后的剩余財產(chǎn)，按照投資者的實(shí)際出資比例分配；但是法律、行政法規(guī)或者企業(yè)合同、章程另有規(guī)定的除外。

第二十七條 清算過程中發(fā)現(xiàn)企業(yè)財產(chǎn)不足清償債務(wù)的，清算委員會應(yīng)當(dāng)向人民法院申請宣告企業(yè)破產(chǎn)；被依法宣告破產(chǎn)的，依照有關(guān)破產(chǎn)清算的法律、行政法規(guī)辦理。

第二十八條 自清算開始之日前的180日內(nèi)，企業(yè)的下列行為無效：(一)無償轉(zhuǎn)讓企業(yè)財產(chǎn)；(二)非正常壓價出售企業(yè)財產(chǎn)；(三)對原來沒有財產(chǎn)擔(dān)保的債務(wù)提供財產(chǎn)擔(dān)保；(四)對未到期的債務(wù)提前清償；(五)放棄本企業(yè)的債權(quán)。

自清算開始之日起至清算終結(jié)前，中外投資者對企業(yè)財產(chǎn)不得處理。

第五節(jié) 清算財產(chǎn)的評估作價與處理

第二十九條 對清算財產(chǎn)評估作價，應(yīng)當(dāng)按照以下規(guī)定辦理：(一)企業(yè)合同、章程有規(guī)定的，按照企業(yè)合同、章程的規(guī)定辦理；

(二)企業(yè)合同、章程沒有規(guī)定的，由中外投資者協(xié)商決定，并報企業(yè)審批機(jī)關(guān)批準(zhǔn)；

(三)企業(yè)合同、章程沒有規(guī)定，中外投資者協(xié)商不能達(dá)成一致意見的，由清算委員會依照國家有關(guān)規(guī)定及參照資產(chǎn)評估機(jī)構(gòu)的意見確定并報企業(yè)審批機(jī)關(guān)批準(zhǔn)；

(四)法院判決或者仲裁裁決終止企業(yè)合同，并規(guī)定清算財產(chǎn)評估作價辦法的，依照判決或者裁決的規(guī)定辦理。

第三十條 清算財產(chǎn)變賣時，企業(yè)投資者有優(yōu)先購買權(quán)，由出價高的一方購買。

第六節(jié) 清算終結(jié)

第三十一條 清算委員會完成清算方案所確定的工作后，應(yīng)當(dāng)制作清算報告。清算報告應(yīng)當(dāng)包括以下內(nèi)容：(一)清算的原因、期限、過程；(二)債權(quán)、債務(wù)的處理結(jié)果；(三)清算財產(chǎn)的處理結(jié)果。

第三十二條 清算報告經(jīng)企業(yè)權(quán)力機(jī)構(gòu)確認(rèn)后，報企業(yè)審批機(jī)關(guān)備案。

第三十三條 自清算報告提交企業(yè)審批機(jī)關(guān)之日起10日內(nèi)，清算委員會須向稅務(wù)機(jī)關(guān)、海關(guān)分別辦理注銷登記。

清算委員會應(yīng)當(dāng)自辦結(jié)前款手續(xù)之日起10日內(nèi)，將清算報告并附稅務(wù)機(jī)關(guān)、海關(guān)出具的注銷登記證明，報送企業(yè)登記機(jī)關(guān)，辦理企業(yè)注銷登記，繳銷營業(yè)執(zhí)照，并負(fù)責(zé)在一種全國性報紙、一種當(dāng)?shù)厥』蛘呤屑増蠹埳瞎嫫髽I(yè)終止。

第三十四條 企業(yè)清算結(jié)束，在辦理企業(yè)注銷登記手續(xù)之前，應(yīng)當(dāng)按照下列規(guī)定移交其所作管的各項(xiàng)會計憑證、會計帳冊及會計報表等資料：

(一)中外合資經(jīng)營企業(yè)、中外合作經(jīng)營企業(yè)由中方投資者負(fù)責(zé)保管；中方投資者有二個以上的，由企業(yè)主管部門指定其中一個負(fù)責(zé)保管；

(二)外資企業(yè)由企業(yè)審批機(jī)關(guān)指定的單位負(fù)責(zé)保管。

第三章 特別清算

第三十五條 企業(yè)審批機(jī)關(guān)批準(zhǔn)特別清算之日或者企業(yè)被依法責(zé)令關(guān)閉之日，為特別清算開始之日。第三十六條 企業(yè)進(jìn)行特別清算，由企業(yè)審批機(jī)關(guān)或其委托的部門組織中外投資者、有關(guān)機(jī)關(guān)的代表和有關(guān)專業(yè)人員成立清算委員會。第三十七條 清算委員會設(shè)主任一人，由企業(yè)審批機(jī)關(guān)或其委托的部門指定。特別清算期間，清算委員會主任行使企業(yè)法定代表人的職權(quán)，清算委員會行使企業(yè)權(quán)力機(jī)構(gòu)的職權(quán)。清算委員會處理有關(guān)清算的事務(wù)，向企業(yè)審批機(jī)關(guān)報告工作。

第三十八條 清算委員會可以召集企業(yè)權(quán)力機(jī)構(gòu)會議和債權(quán)人會議，商討有關(guān)清算的具體事項(xiàng)。

第三十九條 所有債權(quán)人均為債權(quán)人會議成員，債權(quán)人會議成員享有表決權(quán)，但有財產(chǎn)擔(dān)保的債權(quán)人未放棄優(yōu)先受償權(quán)的除外。

債權(quán)人會議主席由企業(yè)審批機(jī)關(guān)或其委托的部門從有表決權(quán)的債權(quán)人中指定。

第四十條 債權(quán)人會議由清算委員會負(fù)責(zé)召集。清算委員會應(yīng)當(dāng)自債權(quán)人會議召開的15日前書面通知債權(quán)人。債權(quán)人不能出席債權(quán)人會議時，應(yīng)當(dāng)書面委托代理人出席會議。第四十一條 債權(quán)人會議行使下列職權(quán)：

(一)審查債權(quán)人提供的有關(guān)債權(quán)的證明材料以及債權(quán)數(shù)額和擔(dān)保情況；

(二)了解債務(wù)清償情況，就清算方案和債務(wù)清償情況向清算委員會提出債權(quán)人意見。第四十二條 清算委員會制定的清算方案和制作的清算報告須經(jīng)企業(yè)審批機(jī)關(guān)確認(rèn)。第四十三條 特別清算，本章未規(guī)定的，適用本辦法第二章的規(guī)定。

第四章 法律責(zé)任

第四十四條 清算期間，企業(yè)開展新的經(jīng)營活動的，由企業(yè)登記機(jī)關(guān)責(zé)令改正，可以處1萬元以上10萬元以下的罰款。

第四十五條 企業(yè)不按照本辦法第十七條的規(guī)定通知或者公告?zhèn)鶛?quán)人的，由企業(yè)登記機(jī)關(guān)責(zé)令改正，可以處1萬元以上10萬元以下的罰款。

第四十六條 中外投資者違反本辦法第二十八條第二款的規(guī)定，在清算期間處理企業(yè)財產(chǎn)的，由企業(yè)審批機(jī)關(guān)責(zé)令恢復(fù)原狀或者責(zé)令向企業(yè)返還被處理的財產(chǎn)；造成損害的，依法承擔(dān)賠償責(zé)任。

第四十七條 清算委員會不按照本辦法第三十二條、第三十三條的規(guī)定向企業(yè)審批機(jī)關(guān)報送清算報告?zhèn)浒?、向企業(yè)登記機(jī)關(guān)報送清算報告的，報送清算報告隱瞞重要事實(shí)或者有重大遺漏的，由企業(yè)審批機(jī)關(guān)、企業(yè)登記機(jī)關(guān)責(zé)令改正。

清算委員會不按照本辦法第三十三條的規(guī)定辦理企業(yè)注銷登記的，由企業(yè)登記機(jī)關(guān)吊銷其營業(yè)執(zhí)照，并予以公告。

第四十八條 企業(yè)在進(jìn)行清算時，隱匿財產(chǎn)，對資產(chǎn)負(fù)債表或者財產(chǎn)清單作虛偽記載或者清算費(fèi)用未支付、企業(yè)債務(wù)未清償以前分配企業(yè)財產(chǎn)的，由企業(yè)審批機(jī)關(guān)、企業(yè)登記機(jī)關(guān)責(zé)令改正，企業(yè)登記機(jī)關(guān)對企業(yè)處隱匿財產(chǎn)或者未清償企業(yè)全部債務(wù)前分配企業(yè)財產(chǎn)金額1%以上5%以下的罰款；對直接負(fù)責(zé)的主管人員和其他責(zé)任人員處1萬元以上10萬元以下的罰款。

第四十九條 清算委員會成員利用職權(quán)徇私舞弊，謀取非法收入或者侵占企業(yè)財產(chǎn)的，由企業(yè)審批機(jī)關(guān)、企業(yè)登記機(jī)關(guān)責(zé)令退還侵占的企業(yè)財產(chǎn)，企業(yè)登記機(jī)關(guān)沒收違法所得，可以并處違法所得1倍以上5倍以下罰款。

第五十條 違反本辦法的規(guī)定，構(gòu)成犯罪的，依法追究刑事責(zé)任。

第五章 附 則

第五十一條 本辦法自發(fā)布之日起施行。

對外貿(mào)易經(jīng)濟(jì)合作部 1996年7月9日 頒布

Measures for Liquidation of Enterprise with Foreign Investment

Decree [1996] No.2 of the Ministry of Foreign Trade and Economic Cooperation July 9, 1996

Chapter I General Provisions Article 1 These Measures are formulated, according to provisions of relevant laws, for the purposes of guaranteeing the smooth conduction of liquidation of enterprise with foreign investment, protecting the legitimate rights and interests of creditors and investors and maintaining the social economic order.Article 2 These Measures shall apply to liquidation of Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises established in accordance with the law within the territory of the People's Republic of China(hereinafter referred to as enterprises).Enterprises declared bankruptcy in accordance with the law shall be handled in accordance with laws and regulations concerning bankruptcy and liquidation.Article 3 Enterprises that can form a liquidation committee to conduct liquidation by themselves shall handle things in accordance with provisions of these Measures regarding ordinary liquidation.Where an enterprise cannot form a liquidation committee to conduct liquidation by itself or the liquidation conducted in accordance with provisions concerning ordinary liquidation has run into serious obstacles, the organ of power of the enterprise such as the board of directors or the joint management committee(hereinafter referred to as the organ of power of the enterprise), the investors or the creditors may apply to the examination and approval authorities of the enterprise for a special liquidation.With the approval of the examination and approval authorities of the enterprise, the liquidation shall be conducted in accordance with provisions of these Measures regarding special liquidation.Where an enterprise is ordered to be closed down and so is dissolved, the liquidation shall be conducted in accordance with provisions of these Measures regarding special liquidation.Article 4 Liquidation of enterprises shall be conducted in accordance with provisions of relevant laws and regulations of the state, on the basis of the approved contract and articles of association of the enterprise and on the principle of fairness, reasonableness and protection of enterprises, investors and creditors.Chapter II Ordinary Liquidation

Section 1 Term of Liquidation Article 5 The date on which the period of operations of the enterprise expires or the examination and approval authorities of the enterprise approves the dissolution of the enterprise or the people's court or an arbitral authority makes a judgment or award to terminate the contract of the enterprise shall be considered as the starting date of the liquidation.Article 6 The term of liquidation of an enterprise shall be 180 days, counting from the starting date of the liquidation to date on which the liquidation report is submitted to the examination and approval authorities of the enterprise.When there is a need to extend the term of liquidation due to some special reasons, the liquidation committee shall, 15 days before the expiration of the term of liquidation, submit an application for the extension to the examination and approval authorities of the enterprise.90 days shall be the limit for extension.Article 7 In its term of liquidation, an enterprise may not develop new business operations.Section 2 Liquidation Organization Article 8 The organ of power of the enterprise shall organize and establish a liquidation committee for the liquidation of the enterprise.The liquidation committee shall be established within 15 days from the starting date of the liquidation.Article 9 The liquidation committee shall be composed of at least three persons, who shall be selected among members of the organ of power of the enterprise or engaged from relevant professional personnel by the organ of power of the enterprise.The liquidation committee shall have a chairman, which shall be appointed by the organ of power of the enterprise.With the approval of the organ of power of the enterprise, the liquidation committee may engage persons for handling daily routine.Article 10 If any of the following circumstances occurs in duration of liquidation, the relevant member of the liquidation committee shall be replaced:(1)The member of the liquidation committee has committed illegal activities;(2)Any creditor requests with justified reasons the member of the liquidation committee be replaced;or(3)The member of the liquidation committee has died or has lost capacity.Article 11 During liquidation, the liquidation committee shall exercise the following powers and functions:(1)liquidating the assets of the enterprise, working out a balance sheet and a detailed inventory of assets of the enterprise, and formulating a scheme of liquidation;(2)informing unknown creditors by announcement and notify the known creditors in writing;(3)disposing of and liquidate relevant unfinished business of the enterprise;(4)giving the basis for valuing and calculating the assets;(5)paying off taxes owed by the enterprise;(6)clearing up claims and debts;(7)disposing of, after paying off the debts of the enterprise, its remaining assets;and(8)participating in civil lawsuits on behalf of the enterprise.Article 12 The balance sheet and detailed inventory of assets worked out by the liquidation committee, the basis given by the liquidation committee for valuing and calculating the assets and the scheme of liquidation formulated by the liquidation committee shall be submitted to the examination and approval authorities of the enterprise for filing after being confirmed by the organ of power of the enterprise.Article 13 After the liquidation committee has been formed, relevant personnel of the enterprise shall, within the time limit prescribed by the liquidation committee, submit to the liquidation committee the accounting statements, account books, list of property, list of creditors and debtors and other liquidation-related information of the enterprise.Article 14 The liquidation committee shall perform the liquidation obligations in accordance with the law and handle liquidation affairs on the principle of consultation.Members of the liquidation committee shall be devoted to their duties and may not accept bribes or seek for illegal income by taking advantage of their position and power, or embezzle any assets of the enterprise.Article 15 During liquidation, the examination and approval authorities of the enterprise and other relevant competent authorities may send attendants to conferences concerning liquidation of the enterprise, so as to conduct supervision over the liquidation work of the enterprise.Section 3 Notice and Announcement Article 16 The enterprise shall, within seven days from the starting date of the liquidation, notify in writing the name and address of the enterprise, the reason for the liquidation and the starting date of the liquidation to the examination and approval authorities and the department in charge of the enterprise, the customs, the authorities for foreign exchange control, the registration authorities, tax authorities and the bank with which the enterprise has its account, etc., and to the administrative department for state property if the enterprise holds state property.Article 17 The liquidation committee shall, within 10 days of its establishment, notify in writing the known creditors to lodge claims and, within 60 days of its establishment, make announcement at least twice in a newspaper of national circulation and a local provincial or municipal newspaper.The first announcement shall be made within 10 days of the establishment of the liquidation committee.The liquidation announcement shall state the name and address of the enterprise, the reason for liquidation, the starting date of liquidation, the address of the liquidation committee, the list of members of the liquidation committee and the contact person.Article 18 Creditors shall, within 30 days of the receipt of the notice, or within 90 days of the first announcement if no notice has been received, lodge claims with the liquidation committee.Article 19 Creditors shall lodge claims within the specified time limit and submit documents supporting the amount of claim and other certificates related to the claim.In case a creditor fails to lodge claims within the specified time limit, the following provisions shall be applied:(1)Claims of known creditors shall be included in the liquidation;and(2)Unknown creditors may lodge claims anytime before the distribution of the remaining assets of the enterprise is brought to an end;the failure to do so shall be deemed as abandonment of claims.Section 4 Claims, Debts and Clearing Article 20 The liquidation committee shall make registration of claims lodged by creditors and, after verifying the claims, notify the creditors in writing of the verification results.Article 21 Creditors who call in question the verification result given by the liquidation committee on claims may, within 15 days after the receipt of the written notice, apply to the liquidation committee for re-verification.Creditors who call in question the result of re-verification may, within 15 days after the receipt of the written notice regarding the re-verification result, bring a lawsuit with the people's court in the place of the domicile of the enterprise;in case of an arbitration agreement concluded between the enterprise and the creditor, the creditor shall apply for arbitration in accordance with the law.During proceedings or arbitration, no assets under disputes may be distributed by the liquidation committee.Article 22 The liquidation committee shall state reasons in writing and give proof to the organ of power of the enterprise for the inventory profits, inventory losses, disposal of property, insolvent obligations or nonrecoverable claims, and income or losses incurred during the liquidation period, and count them into liquidation profits and losses.Article 23 The following liquidation expenses shall be covered as the first priority with the assets subject to liquidation:(1)expenses needed for the administration, disposal and distribution of the assets subject to liquidation of the enterprise;(2)costs of announcement, litigation and arbitration;and(3)other expenses needed to pay during the liquidation.Article 24 With respect to secured claims established before the starting date of liquidation, the creditor shall have priority in getting payment with the collateral.Where the amount of a secured claim exceeds the amount obtained through the disposal of the collateral, the unpaid part of the claim shall be paid in the order stipulated in Article 25 of these Measures.Article 25 After the prior deduction of liquidation expenses from the assets subject to liquidation, payment shall be made in the following order:(1)wages and labor insurance premiums of the staff and workers;(2)taxes;and(3)other debts.Article 26 No assets of the enterprise may be distributed before the liquidation expenses have been covered and the debts of the enterprise have been paid off.Subject to other stipulations by laws, regulations or contracts or articles of association of the enterprise, the remaining assets of the enterprise after paying off the liquidation expenses and all the debts shall be distributed in proportion to the actual investments by the investors.Article 27 If the liquidation committee finds during the liquidation that the assets of the enterprise are insufficient to pay off its debts, it shall apply to the people's court for a declaration of bankruptcy of the enterprise;the enterprise having been declared bankruptcy in accordance with the law shall be treated in accordance with laws and regulations concerning bankruptcy liquidation.Article 28 The following acts committed by the enterprise within 180 days before the starting date of the liquidation shall be null and void:(1)voluntarily convey assets of the enterprise;(2)abnormally undersell property of the enterprise;(3)give property security for debts on which there was no property security;(4)pay off debts that has not become due;and(5)waive claims of the enterprise.From the starting date of the liquidation to the closing of the liquidation, neither Chinese nor foreign investors may dispose of the property of the enterprise.Section 5 Assessment and Disposition of Assets Subject to Liquidation Article 29 The assessment of assets subject to liquidation shall be conducted in accordance with the following provisions:(1)Where there are stipulations in the contract or articles of association of the enterprise, such stipulations shall be observed;(2)Where no stipulations have been made in the contract or articles of association of the enterprise, the decision shall be made through consultation by the Chinese and foreign investors and submitted to the examination and approval authorities of the enterprise for approval;(3)Where no stipulations have been made in the contract or articles of association of the enterprise, nor agreement can be reached through consultation by the Chinese and foreign investors, the liquidation committee shall make the determination in accordance with relevant provisions of the state and with reference to the opinions given by an assets assessing institute and submit it to the examination and approval authorities of the enterprise for approval;and(4)Where the people's court judges or an arbitration organ awards an termination of the contract of the enterprise and specifies the measures for assessing the assets subject to liquidation, such measures shall be applied.Article 30 When assets subject to liquidation are sold off, the investors of the enterprise shall have priority in making purchase and the assets shall be sold to whoever makes the highest offers.Section 6 The Closing of Liquidation Article 31 The liquidation committee shall, after finishing the work defined by the scheme of liquidation, work out a liquidation report, which shall include the following contents:(1)reasons for liquidation and term and process of the liquidation;(2)the outcome of disposition of claims and debts;and(3)the outcome of disposition of assets subject to liquidation.Article 32 The liquidation report shall, after confirmed by the organ of power of the enterprise, be submitted to the examination and approval authorities of the enterprise for filing.Article 33 The liquidation committee shall, within 10 days from the date on which the liquidation report is submitted to the examination and approval authorities of the enterprise, go through the cancellation formalities with the tax authorities and the customs.The liquidation committee shall, within 10 days after the formalities prescribed by the preceding paragraph are completed, go through the cancellation formalities with, and hand in the business license to the registration authorities of the enterprise by submitting the liquidation report together with the cancellation certificates issued by tax authorities and the customs, and be responsible for making announcement of the termination of the enterprise on a newspaper of national circulation and a local provincial or municipal newspaper.Article 34 After closing the liquidation and before going through the cancellation formalities, the enterprise shall, in accordance with the following provisions, turn over various accounting vouchers, account books, accounting statements and so on it keeps:(1)In the case of a Chinese-foreign equity joint venture or a Chinese-foreign contractual joint venture, the Chinese investor shall be responsible for the custody;where there are more than one Chinese investor, the department in charge of the enterprise shall designate one of them to take charge of the custody;or(2)In the case of a foreign-capital enterprise, the examination and approval authorities of the enterprise shall designate a unit to take charge of the custody.Chapter III Special Liquidation Article 35 The date on which the examination and approval authorities of the enterprise approves the special liquidation or the date on which the enterprise is ordered to close down shall be considered as the starting date of the liquidation.Article 36 For special liquidation of an enterprise, the examination and approval authorities of the enterprise or a department entrusted thereby shall organize Chinese and foreign investors, representatives from relevant departments and relevant professional personnel to form a liquidation committee.Article 37 The liquidation committee shall have a chairman, which shall be nominated by the examination and approval authorities of the enterprise or the department entrusted thereby.During the special liquidation, the chairman of the liquidation committee shall exercise the functions and powers of the legal representative of the enterprise, and the liquidation committee shall exercise the functions and powers of the organ of power of the enterprise.The liquidation committee shall handle liquidation affairs and is accountable to the examination and approval authorities of the enterprise.Article 38 The liquidation committee may convene conferences of the organ of power of the enterprise and conferences of creditors to discuss specific matters related to liquidation.Article 39 All creditors are members of the conference of creditors.Members of the conference of creditors shall have voting power, but creditors who have claims secured by property and have not waived the priority in getting repayment shall not.The chairman of the conference of creditors shall be nominated by the examination and approval authorities of the enterprise or the department entrusted thereby from among the creditors having voting power.Article 40 The conference of creditors shall be convened by the liquidation committee.The liquidation committee shall, within 15 days before the conference, notify creditors in writing.A creditor who cannot attend the conference of creditors shall entrust another person by written authorization as his agent to attend the conference.Article 41 The conference of creditors shall exercise the following functions and powers:(1)examining supporting materials given by creditors for their claims, and the amount and guarantee situation of claims;and(2)finding out about the situation of the clearing of debts and convey to the liquidation committee the opinions of creditors with respect to the scheme of liquidation and the situation of the clearing of debts.Article 42 The scheme of liquidation and liquidation report worked out by the liquidation committee must be confirmed by the examination and approval authorities of the enterprise.Article 43 Matters which are not covered by this chapter concerning special liquidation shall be handled by applying provisions of Chapter II of these Measures.Chapter IV Legal Liability Article 44 If an enterprise develops new business activities during the period of liquidation, the registration authorities of the enterprise shall order the enterprise to make corrections and may impose a fine between 10,000 and 100,000 yuan.Article 45 Where an enterprise fails to notify creditors or make announcement in accordance with the provisions of Article 17 of these Measures, the registration authorities of the enterprise shall order the enterprise to make corrections and may impose a fine between 10,000 and 100,000 yuan.Article 46 If a Chinese or foreign investor, in violation of the provisions of Paragraph 2, Article 28 of these Measures, dispose of the property of the enterprise in the period of liquidation, the examination and approval authorities of the enterprise shall order a restoration to the original state or order the investor to return the disposed property to the enterprise;where any damage is caused, the investor shall bear the compensation responsibility.Article 47 Where a liquidation committee fails to submit the liquidation report for filing to the examination and approval authorities of the enterprise or fails to submit the liquidation report to the registration authorities of the enterprise in accordance with the provisions of Article 32 or 33 of these Measures, or conceals important facts or omits major matters when submitting the liquidation report, the examination and approval authorities and the registration authorities of the enterprise shall order the liquidation committee to make corrections.If the liquidation committee fails to go through the cancellation formalities for the enterprise in accordance with the provisions of Article 33 of these Measures, the registration authorities of the enterprise shall revoke its business license and make announcement.Article 48 Where an enterprise under liquidation conceals assets, makes false balance sheet or false inventory of assets or distributes the assets of the enterprise before the payment of liquidation expenses and the debts of the enterprise, the examination and approval authorities and the registration authorities of the enterprise shall order the enterprise to make corrections and the registration authorities of the enterprise shall impose a fine between one and five percent of the amount of assets concealed or the amount of the assets distributed before all debts of the enterprise are paid off;the person in charge directly responsible and other person directly responsible shall be imposed a fine between 10,000 and 100,000 yuan.Article 49 If a member of a liquidation committee takes advantage of his position and power to play favoritism and commit irregularities, seek for illegal earnings or embezzle the assets of the enterprise, the examination approval authorities and the registration authorities of the enterprise shall order the person to return the embezzled assets and the registration authorities of the enterprise shall confiscate the illegal earnings and may impose a fine between one and five times the illegal earnings.Article 50 Those violating provisions of these Measures and committing a crime shall be investigated for criminal responsibility.Chapter V Supplementary Provisions Article 51 These Measures shall enter into force as of the date of promulgation.Promulgated by The Ministry of Foreign Trade and Economic Cooperation on 1996-7-9

第二篇：員工離職工資福利清算辦法

員工離職工資福利清算辦法

一、工資清算

結(jié)止日期以員工申請離職或?qū)徟x職的日期為準(zhǔn)。

二、保險清算

每月25日后提出辭職的員工，且當(dāng)月保險及費(fèi)用已經(jīng)代繳的，應(yīng)在工資清算中予以扣除，25日前提出辭職的，上述費(fèi)用不予代繳。

三、借款清算

員工辭職時仍有公司個人借款的，應(yīng)先償清公司借款，財務(wù)部門出據(jù)相關(guān)證明后，行政部才可辦理辭職手續(xù)，并進(jìn)行工資清算。

四、財產(chǎn)賠償

員工在職期間，由于個人原因給公司造成經(jīng)濟(jì)損失的，且公司未予以追究的，辭職時應(yīng)上報公司總經(jīng)理審批，酌情予以處理。

開除或造成重大經(jīng)濟(jì)損失的員工，且公司決定追究個人責(zé)任的，應(yīng)從工資中 扣除應(yīng)賠償?shù)馁M(fèi)用，不足部分由個人繳納或按公司決定處理。

由公司配備的手機(jī)、筆記本電腦、交通車輛等固定資產(chǎn)，在辭職時應(yīng)由行政 部審核使用狀況，有損壞的根據(jù)實(shí)際維修費(fèi)用予以賠償；因嚴(yán)重?fù)p壞造成不能使用的，應(yīng)根據(jù)財務(wù)部門的資產(chǎn)價值核算后，報公司總經(jīng)理審批后執(zhí)行。

五、培訓(xùn)費(fèi)

由公司提供費(fèi)用，職工個人參加的培訓(xùn)，并取得相關(guān)資格證書的，工作不足 兩年，員工提出辭職，則扣除相關(guān)培訓(xùn)費(fèi)用。

六、試用期工資結(jié)算

試用期工作未滿三天，自動離職或提出離職的，不予結(jié)算工資。

七、曠工員工結(jié)算

員工無故曠工三天以上，公司應(yīng)予以開除處理，該員工應(yīng)根據(jù)相關(guān)管理制度辦理離職手續(xù)。

員工無故曠工，且通知其辦理離職手續(xù)15日內(nèi)不到者，公司不再辦理任何清算手續(xù)。

第三篇：英文采訪稿(附中文翻譯)

STUDENT NUMBER: A12120272 NAME: Shilei CLASS: English 1202

Inorder to find out what the life it was in the past in China, I intervewed a grangpa in our shool’s little park, who is at about his 60s.Q(Question): Hello, nice to meet you.Thank you for accepting my interview.A(Answer): Nice to meet you too.Q: Em, you look like about at 60s, right? Would you like to tell me when people mostly used bikes? A:Yeah, I was born in 1953 and I’m 61years old now.Actually, you know China was been named of “The Kingdom of Bicycle” in the past.I remember my grandpa told me that bicycle was introduced in China in the late 19th century.Then in 1960s, 1970s, when I was a young man, bicycle along with sewing machine and watch became the necessary three-major-items of marriage.Bicycle became really popular in the 1980s, it was the most important and most universal vehicle at that moment, the famous brands included “Yong jiu”, “Fenghuang”, “Feige”.The flow of thousands of bicycles during the rush hour was extremly awesome which made China became “The Kingdom of Bicycle”.You might cannot realize that kind of feeling, but you have to know who had a bicycle at that time woule be jealous by others, especially our young guys.Q: But a bicycle must be very expensive at that time, right? A: Certainly!One bicycle costed about 200 yuanat that time while people’s salary just a few dozen yuan.It’s very precious.Q: Em, what about bus? When buses appeared? And how the buses of today compare with the buses when you were young? A: Haerbin’s buses were developed in the 1950s.When I was young , buses in Haerbin were still not widespread, just several bus-lines were operated.What’s more, the buses’ environment and situation were not very well when compared with the buses of today.Q: Well, I got it.How life was in your 20s’, 30s’, and 40s’? And every day life how it changed when you grew older? A: In my 20s’ , what I remember most was that you had to take the tickets or certificates to buy all the things you wanted and needed , and the number of those stuff was fixed by government, so you couldn’t buy a lot even you had money.Like the liquor, you had to buy it in state-run stores with certificate.If you wanted more, you might suppose to borrow the certificate from other family which was begrudge to buy the liquor , for the numeber of liquor was limited.And later, the individual business appeared and became more and more, so you could buy anything with money in stores.Since followed the policy of reform and opening, our daily lives became more and more colorful.Q: Do you rememberhow life changed when tall building were built? A：Em...In fact, the tall building didn’t bring much impact on our lives.At the beginning, we might feel shocked or wondering, but later we gradually accustomed to it.You can see, there are tall building everywhere nowadays.Q: What do you miss about the old days and what you do not miss? A: What I miss...May be the simplicity and kindness of those people, besides, at that time, they worked harder and braver.But I enjoy the high life quality of today, comprehensive health care system, varieties of entertainments, convenient public transit, etc.You know, the life in the old days is difficult.A: Yeah, sure it is.Alright then, thank to your narration, I know more details about the life in the old days, thank you!Q：It’s my pleasure!為了了解過去中國的生活是什么樣的，我在學(xué)校的小公園里采訪了一位60多歲的老爺爺。

問：您好，很高興見到您，謝謝您能夠接受我的采訪。

答：認(rèn)識你也很高興。

問：你看起來大概60歲左右對嗎？您能不能跟我講一下人們用自行車最多是在什么時候呢？ 答：當(dāng)然。我出生于1953年，今年都61歲了。事實(shí)上，中國在過去被稱為“自行車王國”呢。我記得我的姥爺告訴我自行車是在19世紀(jì)后期引進(jìn)中國的。在六、七十年代，那時候我還年輕，自行車和縫紉機(jī)、手表是年輕人結(jié)婚必備的“三大件”。自行車真正流行起來是在80年代，那個時候自行車是最重要、最普遍的交通工具，出名的牌子有“永久”、“鳳凰”、“飛鴿”。那個時候上下班高峰期自行車流非常壯觀，中國也因此被稱為“自行車王國”。你們現(xiàn)在可能體會不到那種感覺，但是在那個時候擁有一輛自行車是讓人非常羨慕嫉妒的，特別是我們年輕人。

問：但是那個時候一輛自行車肯定很貴對吧？

答：那是肯定的！一輛自行車要200塊錢左右，而那個時候人們的工資只有十幾、幾十塊。所以自行車很珍貴。

問：嗯，那公交車呢，公交車什么時候出現(xiàn)？今天的公交車跟你們年輕時候的比起來又怎么樣呢？

答：哈爾濱的公交應(yīng)該是在50年代發(fā)展起來吧。我年輕的時候，公交還不是很普及，只有幾條線路投入運(yùn)行。而且，公交車的環(huán)境和狀況跟如今的比起來都很差。

問：嗯，那您20歲、30歲、40歲的時候生活是怎樣的呢?隨著您的年長，日常生活有哪些變化呢？

答：我20歲的時候，印象最深刻的是你買任何東西都需要票或者證。因?yàn)樗袞|西的數(shù)量是有國家按人口規(guī)定好的，所以即使你有錢你也買不了很多。像酒，你要拿著證去供銷社買。如果你還想要的話，你就要借其他人的證去買。因?yàn)槊考揖频臄?shù)量是一定的，但是有的人家舍不得買。后來個體商戶出現(xiàn)了而且越來越多，就可以拿錢買任何想要的東西。自從改革開放政策的實(shí)行，我們的生活變得越來越豐富多彩。

問：您能給我講講當(dāng)高樓大廈建起來的時候生活發(fā)生了哪些改變嗎？

答：嗯....事實(shí)上，高樓大廈并沒有給我們的生活帶來很大影響。剛開始，我們看到可能會感嘆會迷惑，但是后來慢慢就習(xí)慣了。你看現(xiàn)在到處都是高樓林立。

問：那對于過去的日子有哪些是您非常懷念的，哪些是不怎么懷念的呢？

答：嗯....要說懷念的話，應(yīng)該是懷念過去人們的淳樸善良吧，而且那時候人們也更加勤勞勇敢。但是我更享受現(xiàn)在的高品質(zhì)生活，完善的醫(yī)療體系，多樣的娛樂活動，便利的公共交通等等，這些都是過去不能比的。你要知道過去的生活很艱苦。

問：是的，肯定比現(xiàn)在要苦。好的，非常感謝您抽出時間接受采訪，通過您的講述我對以前的生活知道了更多細(xì)節(jié)，謝謝！

答：不用謝，很高興能幫到你。

第四篇：最新英文求職信（附譯文）

Respect of madam:

Thank you for reading my cover letter and resume.I study in fujian civil technical secondary school, business English majors in 2012.6 month graduation.Multiple times in social work, cause me to understand when you need personal defying hardships to strive, cannot escape from any, brave to face it.I have enough courage and confidence to face the challenge, complete the boss gave me each work.For career and the future, I will pursue;For failure and setbacks, I'll embrace.I have enough courage and perseverance to embrace life every challenge!I dare not assert that I was the best, but please believe that I will surely is the most hard!The most active!If HuiNa, I will take every care.Stepping into the 21st century China, the competition will be more and more intense, large quantities of outstanding talented person's demand, enable the human resources management talent facing severe tests and will take “strives hard took aim at will attack, firm the confidence move ahead in defiance of difficulties” continue to work hard

The past does not represent the future, diligence is the real meaning, the practical work, I believe I can adapt themselves to the working environment, familiar with the business in the practical work, and keep learning, and constantly improve themselves, completes the work.Thank you!

----譯文

尊敬的先生/女士：

首先感謝您閱讀我的求職信及簡歷。我就讀于福建省民政中專商務(wù)英語專業(yè)，將于2012.6月畢業(yè)。

多次在社會工作，使我明白什么時候需要個人不畏艱辛去奮斗，不能逃避任何，勇敢去面對.我有足夠的勇氣和信心面對挑戰(zhàn)，完成上司交給我的各項(xiàng)工作。

對于事業(yè)與未來，我會執(zhí)著追求；對于失敗與挫折，我會坦然面對。我有足夠的勇氣與毅力，去迎接生命里的每一次挑戰(zhàn)！我不敢斷言我是最優(yōu)秀的，但請相信我定將是最努力！最積極的！若為惠納，我將盡心竭力。步入21世紀(jì)的中國，競爭會越來越激烈，對大批優(yōu)秀人才的需求，使人力資源管理人才面臨嚴(yán)峻的考驗(yàn)，將以“奮力攻艱志在必奪，堅(jiān)定信心知難而進(jìn)”繼續(xù)努力

過去并不代表未來，勤奮才是真實(shí)的內(nèi)涵，對于實(shí)際工作我相信，我能夠很快適應(yīng)工作環(huán)境，熟悉業(yè)務(wù)，并且在實(shí)際工作中不斷學(xué)習(xí)，不斷完善自己，做好本職工作。

謝謝！

第五篇：常用四字祝福語(附英文)

常用四字祝福語(附英文)wad();常用四字祝福語 恭賀新婚常用題詞 的翻譯 Wedding Banquet Lucky Words 恭賀新婚常用題詞 天作之合 a match by heaven 心心相印 a complete neeting of minds 永結(jié)同心 to be of one mind forever 相親相愛 to be kind and love to each other 百年好合 a harmonious union lasting a hundred years 永浴愛河 bathe in a river of love forever 佳偶天成 an ideal couple 百年琴瑟 married couple for a hundred years 百年偕老(of a married couple)to stick to each other for a hundred years 花好月圓 the flowers are in full bloom,and the moon is full-ideal time for wedding 福祿鴛鴦 a happy wealthy couple 天緣巧合 a destiny given by heaven and a wonderful match 美滿良緣 a happy and wonderful marriage 郎才女貌 talented guy and beautiful lady 夫唱婦隨 the man sings,the wife follows-domesticharmony 珠聯(lián)璧合 an excellent match 鳳凰于飛 a couple of phoenixesonthewing-happy marriage 美滿家庭 a happy family 琴瑟和鳴 marital harmony;happy married life 相敬如賓(ofamarriedcouple)torespecteachotherasiftheotherwereaguest 同德同心 tobeofonemind 宜室宜家 tomakeaharmoniousandorderlyhomebreath 鸞鳳和鳴 harmonyinmarriage 白頭偕老(ofamarriedcouple)tosticktoeachothertillthehairturnsgray 情投意合 tobecongenial;toagreeintasteandtemperament 花開并蒂 agoodmarriageAjust();