清算办法(附英文版)

第一篇：清算办法(附英文版)

对外贸易经济合作部令[1996]第2号 1996年7月9日

第一章 总 则

第一条 为了保障外商投资企业清算的顺利进行，保护债权人和投资者的合法权益，维护社会经济秩序，根据有关法律的规定，制定本办法。

第二条 在中华人民共和国境内依法设立的中外合资经营企业、中外合作经营企业、外资企业（以下简称企业）进行清算，适用本办法。企业被依法宣告破产的，依照有关破产清算的法律、行政法规办理。第三条 企业能够自行组织清算委员会进行清算的，依照本办法关于普通清算的规定办理。企业不能自行组织清算委员会进行清算或者依照普通清算的规定进行清算出现严重障碍的，企业董事会或者联合管理委员会等权力机构（以下简称企业权力机构）、投资者或者债权人可以向企业审批机关申请进行特别清算。企业审批机关批准进行特别清算的，依照本办法关于特别清算的规定办理。企业被依法责令关闭而解散，进行清算的，依照本办法关于特别清算的规定办理。

第四条 企业清算应当依照国家有关法律、行政法规的规定，以经批准的企业合同、章程为基础，按照公平、合理和保护企业、投资者、债权人合法权益的原则进行。

第二章 普通清算

第一节 清算期限

第五条 企业清算开始之日为企业经营期限届满之日，或者企业审批机关批准企业解散之日，或者人民法院判决或者仲裁机构裁决终止企业合同之日。

第六条 企业清算期限自清算开始之日起至向企业审批机关提交清算报告之日止，不得超过180日。因特殊情况需要延长清算期限的，由清算委员会在距清算期限届满的15日前，向企业审批机关提出延长清算期限的申请。延长的期限不得超过90日。第七条 企业在清算期间，不得开展新的经营活动。

第二节 清算组织

第八条 企业进行清算，应当由企业权力机构组织成立清算委员会。清算委员会应当自清算开始之日起15日内成立。

第九条 清算委员会至少由3人组成，其成员由企业权力机构在企业权力机构成员中选任或者聘请有关专业人员担任。

清算委员会设主任一人，由企业权力机构任命。经企业权力机构同意，清算委员会可以聘请工作人员办理清算的具体事务。

第十条 清算期间有下列情形之一的，应当更换清算委员会成员：(一)清算委员会成员有违法行为；(二)债权人请求并确有正当理由；

(三)清算委员会成员死亡或者丧失行为能力。第十一条 清算委员会在清算期间行使下列职权：

(一)清理企业财产，编制资产负债表和财产清单，制定清算方案；(二)公告未知债权人并书面通知已知债权人；(三)处理与清算有关的企业未了结的业务；(四)提出财产评估作价和计算依据；(五)清缴所欠税款；(六)清理债权、债务；(七)处理企业清偿债务后的剩余财产；(八)代表企业参与民事诉讼活动。

第十二条 清算委员会编制的资产负债表和财产清单、提出的财产评估作价和计算依据、制定的清算方案，须经企业权力机构确认后，报企业审批机关备案。

第十三条 清算委员会成立后，企业有关人员应当在清算委员会指定的期限内将企业的会计报表、财务帐册、财产目录、债权人和债务人名册以及与清算有关的其他资料，提交清算委员会。第十四条 清算委员会应当依法履行清算义务，并按照协商原则处理有关清算的事务。

清算委员会成员应当忠于职守，不得利用职权收受贿赂或者谋取非法收入，不得侵占企业财产。第十五条 清算期间，企业审批机关和其他有关主管机关可以派人参加企业有关清算的会议，监督企业清算工作。

第三节 通知与公告

第十六条 企业应当自清算开始之日起7日内，将企业名称、地址、清算原因和清算开始日期等以书面通知企业审批机关，企业主管部门、海关、外汇管理机关、企业登记机关、税务机关和企业开户银行等有关单位；企业有国有资产的，还应当通知国有资产管理行政主管部门。

第十七条 清算委员会应当自成立之日起10日内，书面通知已知的债权人申报债权，并应当自成立之日起60日内，至少两次在一种全国性报纸、一种当地省或者市级报纸上刊登公告。第一次公告应当自清算委员会成立之日起10日内刊登。

清算公告应当写明企业名称、地址、清算原因、清算开始日期、清算委员会通讯地址、成员名单及联系人等。

第十八条 债权人应当自接到通知书之日起30日内，未接到通知书的自第一次公告之日起90日内，向清算委员会申报债权。

第十九条 债权人应当在规定的期限内申报债权，并提交有关债权数额以及与债权有关的证明材料。未在规定的申报债权期限内申报债权的，按照以下规定处理：(一)已知债权人的债权，应当列入清算；

(二)未知债权人的债权，在企业剩余财产分配结束前，可以请求清偿；企业剩余财产已经分配结束的，视为放弃债权。

第四节 债权、债务与清偿

第二十条 对债权人申报的债权，清算委员会应当进行登记，并在核定债权后，将核定结果书面通知债权人。第二十一条 债权人对清算委员会关于债权的核定结果有异议的，可以自收到书面通知之日起15日内，要求清算委员会进行复核。债权人对复核结果仍有异议的，可以自收到复核的书面通知之日起15日内向企业住所地的人民法院提起诉讼；债权人与企业有仲裁约定的，应当依法提交仲裁。诉讼或者仲裁期间，清算委员会不得对有争议的财产进行分配。

第二十二条 清算委员会对清算期间发生的财产盘盈或者盘亏、变卖，无力归还的债务或者无法收回的债权，以及清算期间的收入或者损失等，应当书面向企业权力机构说明原因、提出证明并计入清算损益。第二十三条 下列清算费用从清算财产中优先支付：(一)管理、变卖和分配企业清算财产所需要的费用；(二)公告、诉讼、仲裁费用；

(三)在清算过程中需要支付的其他费用。

第二十四条 清算开始之日前成立的有财产担保的债权，债权人享有就该担保物优先受偿的权利。有财产担保的债权，其数额超过变卖担保物所得的价款，债权人未受清偿的部分，依照本办法第二十五条规定的顺序受偿。

第二十五条 清算财产优先支付清算费用后，按照下列顺序清偿：(一)职工的工资、劳动保险费；(二)国家税款；(三)其他债务。

第二十六条 清算费用未支付、企业债务未清偿以前，企业财产不得分配。

企业支付清算费用，并清偿其全部债务后的剩余财产，按照投资者的实际出资比例分配；但是法律、行政法规或者企业合同、章程另有规定的除外。

第二十七条 清算过程中发现企业财产不足清偿债务的，清算委员会应当向人民法院申请宣告企业破产；被依法宣告破产的，依照有关破产清算的法律、行政法规办理。

第二十八条 自清算开始之日前的180日内，企业的下列行为无效：(一)无偿转让企业财产；(二)非正常压价出售企业财产；(三)对原来没有财产担保的债务提供财产担保；(四)对未到期的债务提前清偿；(五)放弃本企业的债权。

自清算开始之日起至清算终结前，中外投资者对企业财产不得处理。

第五节 清算财产的评估作价与处理

第二十九条 对清算财产评估作价，应当按照以下规定办理：(一)企业合同、章程有规定的，按照企业合同、章程的规定办理；

(二)企业合同、章程没有规定的，由中外投资者协商决定，并报企业审批机关批准；

(三)企业合同、章程没有规定，中外投资者协商不能达成一致意见的，由清算委员会依照国家有关规定及参照资产评估机构的意见确定并报企业审批机关批准；

(四)法院判决或者仲裁裁决终止企业合同，并规定清算财产评估作价办法的，依照判决或者裁决的规定办理。

第三十条 清算财产变卖时，企业投资者有优先购买权，由出价高的一方购买。

第六节 清算终结

第三十一条 清算委员会完成清算方案所确定的工作后，应当制作清算报告。清算报告应当包括以下内容：(一)清算的原因、期限、过程；(二)债权、债务的处理结果；(三)清算财产的处理结果。

第三十二条 清算报告经企业权力机构确认后，报企业审批机关备案。

第三十三条 自清算报告提交企业审批机关之日起10日内，清算委员会须向税务机关、海关分别办理注销登记。

清算委员会应当自办结前款手续之日起10日内，将清算报告并附税务机关、海关出具的注销登记证明，报送企业登记机关，办理企业注销登记，缴销营业执照，并负责在一种全国性报纸、一种当地省或者市级报纸上公告企业终止。

第三十四条 企业清算结束，在办理企业注销登记手续之前，应当按照下列规定移交其所作管的各项会计凭证、会计帐册及会计报表等资料：

(一)中外合资经营企业、中外合作经营企业由中方投资者负责保管；中方投资者有二个以上的，由企业主管部门指定其中一个负责保管；

(二)外资企业由企业审批机关指定的单位负责保管。

第三章 特别清算

第三十五条 企业审批机关批准特别清算之日或者企业被依法责令关闭之日，为特别清算开始之日。第三十六条 企业进行特别清算，由企业审批机关或其委托的部门组织中外投资者、有关机关的代表和有关专业人员成立清算委员会。第三十七条 清算委员会设主任一人，由企业审批机关或其委托的部门指定。特别清算期间，清算委员会主任行使企业法定代表人的职权，清算委员会行使企业权力机构的职权。清算委员会处理有关清算的事务，向企业审批机关报告工作。

第三十八条 清算委员会可以召集企业权力机构会议和债权人会议，商讨有关清算的具体事项。

第三十九条 所有债权人均为债权人会议成员，债权人会议成员享有表决权，但有财产担保的债权人未放弃优先受偿权的除外。

债权人会议主席由企业审批机关或其委托的部门从有表决权的债权人中指定。

第四十条 债权人会议由清算委员会负责召集。清算委员会应当自债权人会议召开的15日前书面通知债权人。债权人不能出席债权人会议时，应当书面委托代理人出席会议。第四十一条 债权人会议行使下列职权：

(一)审查债权人提供的有关债权的证明材料以及债权数额和担保情况；

(二)了解债务清偿情况，就清算方案和债务清偿情况向清算委员会提出债权人意见。第四十二条 清算委员会制定的清算方案和制作的清算报告须经企业审批机关确认。第四十三条 特别清算，本章未规定的，适用本办法第二章的规定。

第四章 法律责任

第四十四条 清算期间，企业开展新的经营活动的，由企业登记机关责令改正，可以处1万元以上10万元以下的罚款。

第四十五条 企业不按照本办法第十七条的规定通知或者公告债权人的，由企业登记机关责令改正，可以处1万元以上10万元以下的罚款。

第四十六条 中外投资者违反本办法第二十八条第二款的规定，在清算期间处理企业财产的，由企业审批机关责令恢复原状或者责令向企业返还被处理的财产；造成损害的，依法承担赔偿责任。

第四十七条 清算委员会不按照本办法第三十二条、第三十三条的规定向企业审批机关报送清算报告备案、向企业登记机关报送清算报告的，报送清算报告隐瞒重要事实或者有重大遗漏的，由企业审批机关、企业登记机关责令改正。

清算委员会不按照本办法第三十三条的规定办理企业注销登记的，由企业登记机关吊销其营业执照，并予以公告。

第四十八条 企业在进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者清算费用未支付、企业债务未清偿以前分配企业财产的，由企业审批机关、企业登记机关责令改正，企业登记机关对企业处隐匿财产或者未清偿企业全部债务前分配企业财产金额1%以上5%以下的罚款；对直接负责的主管人员和其他责任人员处1万元以上10万元以下的罚款。

第四十九条 清算委员会成员利用职权徇私舞弊，谋取非法收入或者侵占企业财产的，由企业审批机关、企业登记机关责令退还侵占的企业财产，企业登记机关没收违法所得，可以并处违法所得1倍以上5倍以下罚款。

第五十条 违反本办法的规定，构成犯罪的，依法追究刑事责任。

第五章 附 则

第五十一条 本办法自发布之日起施行。

对外贸易经济合作部 1996年7月9日 颁布

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：员工离职工资福利清算办法

员工离职工资福利清算办法

一、工资清算

结止日期以员工申请离职或审批离职的日期为准。

二、保险清算

每月25日后提出辞职的员工，且当月保险及费用已经代缴的，应在工资清算中予以扣除，25日前提出辞职的，上述费用不予代缴。

三、借款清算

员工辞职时仍有公司个人借款的，应先偿清公司借款，财务部门出据相关证明后，行政部才可办理辞职手续，并进行工资清算。

四、财产赔偿

员工在职期间，由于个人原因给公司造成经济损失的，且公司未予以追究的，辞职时应上报公司总经理审批，酌情予以处理。

开除或造成重大经济损失的员工，且公司决定追究个人责任的，应从工资中 扣除应赔偿的费用，不足部分由个人缴纳或按公司决定处理。

由公司配备的手机、笔记本电脑、交通车辆等固定资产，在辞职时应由行政 部审核使用状况，有损坏的根据实际维修费用予以赔偿；因严重损坏造成不能使用的，应根据财务部门的资产价值核算后，报公司总经理审批后执行。

五、培训费

由公司提供费用，职工个人参加的培训，并取得相关资格证书的，工作不足 两年，员工提出辞职，则扣除相关培训费用。

六、试用期工资结算

试用期工作未满三天，自动离职或提出离职的，不予结算工资。

七、旷工员工结算

员工无故旷工三天以上，公司应予以开除处理，该员工应根据相关管理制度办理离职手续。

员工无故旷工，且通知其办理离职手续15日内不到者，公司不再办理任何清算手续。

第三篇：英文采访稿(附中文翻译)

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!为了了解过去中国的生活是什么样的，我在学校的小公园里采访了一位60多岁的老爷爷。

问：您好，很高兴见到您，谢谢您能够接受我的采访。

答：认识你也很高兴。

问：你看起来大概60岁左右对吗？您能不能跟我讲一下人们用自行车最多是在什么时候呢？ 答：当然。我出生于1953年，今年都61岁了。事实上，中国在过去被称为“自行车王国”呢。我记得我的姥爷告诉我自行车是在19世纪后期引进中国的。在六、七十年代，那时候我还年轻，自行车和缝纫机、手表是年轻人结婚必备的“三大件”。自行车真正流行起来是在80年代，那个时候自行车是最重要、最普遍的交通工具，出名的牌子有“永久”、“凤凰”、“飞鸽”。那个时候上下班高峰期自行车流非常壮观，中国也因此被称为“自行车王国”。你们现在可能体会不到那种感觉，但是在那个时候拥有一辆自行车是让人非常羡慕嫉妒的，特别是我们年轻人。

问：但是那个时候一辆自行车肯定很贵对吧？

答：那是肯定的！一辆自行车要200块钱左右，而那个时候人们的工资只有十几、几十块。所以自行车很珍贵。

问：嗯，那公交车呢，公交车什么时候出现？今天的公交车跟你们年轻时候的比起来又怎么样呢？

答：哈尔滨的公交应该是在50年代发展起来吧。我年轻的时候，公交还不是很普及，只有几条线路投入运行。而且，公交车的环境和状况跟如今的比起来都很差。

问：嗯，那您20岁、30岁、40岁的时候生活是怎样的呢?随着您的年长，日常生活有哪些变化呢？

答：我20岁的时候，印象最深刻的是你买任何东西都需要票或者证。因为所有东西的数量是有国家按人口规定好的，所以即使你有钱你也买不了很多。像酒，你要拿着证去供销社买。如果你还想要的话，你就要借其他人的证去买。因为每家酒的数量是一定的，但是有的人家舍不得买。后来个体商户出现了而且越来越多，就可以拿钱买任何想要的东西。自从改革开放政策的实行，我们的生活变得越来越丰富多彩。

问：您能给我讲讲当高楼大厦建起来的时候生活发生了哪些改变吗？

答：嗯....事实上，高楼大厦并没有给我们的生活带来很大影响。刚开始，我们看到可能会感叹会迷惑，但是后来慢慢就习惯了。你看现在到处都是高楼林立。

问：那对于过去的日子有哪些是您非常怀念的，哪些是不怎么怀念的呢？

答：嗯....要说怀念的话，应该是怀念过去人们的淳朴善良吧，而且那时候人们也更加勤劳勇敢。但是我更享受现在的高品质生活，完善的医疗体系，多样的娱乐活动，便利的公共交通等等，这些都是过去不能比的。你要知道过去的生活很艰苦。

问：是的，肯定比现在要苦。好的，非常感谢您抽出时间接受采访，通过您的讲述我对以前的生活知道了更多细节，谢谢！

答：不用谢，很高兴能帮到你。

第四篇：最新英文求职信（附译文）

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!

----译文

尊敬的先生/女士：

首先感谢您阅读我的求职信及简历。我就读于福建省民政中专商务英语专业，将于2012.6月毕业。

多次在社会工作，使我明白什么时候需要个人不畏艰辛去奋斗，不能逃避任何，勇敢去面对.我有足够的勇气和信心面对挑战，完成上司交给我的各项工作。

对于事业与未来，我会执着追求；对于失败与挫折，我会坦然面对。我有足够的勇气与毅力，去迎接生命里的每一次挑战！我不敢断言我是最优秀的，但请相信我定将是最努力！最积极的！若为惠纳，我将尽心竭力。步入21世纪的中国，竞争会越来越激烈，对大批优秀人才的需求，使人力资源管理人才面临严峻的考验，将以“奋力攻艰志在必夺，坚定信心知难而进”继续努力

过去并不代表未来，勤奋才是真实的内涵，对于实际工作我相信，我能够很快适应工作环境，熟悉业务，并且在实际工作中不断学习，不断完善自己，做好本职工作。

谢谢！

第五篇：常用四字祝福语(附英文)

常用四字祝福语(附英文)wad();常用四字祝福语 恭贺新婚常用题词 的翻译 Wedding Banquet Lucky Words 恭贺新婚常用题词 天作之合 a match by heaven 心心相印 a complete neeting of minds 永结同心 to be of one mind forever 相亲相爱 to be kind and love to each other 百年好合 a harmonious union lasting a hundred years 永浴爱河 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 花好月圆 the flowers are in full bloom,and the moon is full-ideal time for wedding 福禄鸳鸯 a happy wealthy couple 天缘巧合 a destiny given by heaven and a wonderful match 美满良缘 a happy and wonderful marriage 郎才女貌 talented guy and beautiful lady 夫唱妇随 the man sings,the wife follows-domesticharmony 珠联璧合 an excellent match 凤凰于飞 a couple of phoenixesonthewing-happy marriage 美满家庭 a happy family 琴瑟和鸣 marital harmony;happy married life 相敬如宾(ofamarriedcouple)torespecteachotherasiftheotherwereaguest 同德同心 tobeofonemind 宜室宜家 tomakeaharmoniousandorderlyhomebreath 鸾凤和鸣 harmonyinmarriage 白头偕老(ofamarriedcouple)tosticktoeachothertillthehairturnsgray 情投意合 tobecongenial;toagreeintasteandtemperament 花开并蒂 agoodmarriageAjust();