第十章 合资公司章程
教学目标
了解英文合资公司章程的语言特点，例解其条款内涵。
比较合资公司章程中专业术语与普通英语词汇意义、用法的异同。
掌握合资公司章程的翻译方法与技巧。
导入
合资公司章程语言规范、正式，句子结构复杂，其条款具有可操作性，正确翻译的关键是分析句子结构、理解专业术语内涵。
主课文
原文：
1. If any Party wishes to transfer all or part of its capital share, the other Party has the preemptive right to purchase. The transferring Party shall inform the other party about the transferring terms and conditions. If the other Party will not acquire the capital share at the terms and conditions proposed by the transferring Party within 60 days from the receipt of the notice of transfer by the transferring Party, the transferring Party shall be free to assign
the capital share to be transferred to a third party at the terms and conditions not better than those offered to the other Party within 90 days from the expiry of the above period of 60 days.
2. Without the written approval of the other Party, no Party should mortgage all or part of its contribution of the registered capital of the Company or set credit on it in any other way. The Company can also demand some Chinese or foreign organizations or banks for a loan needed according to the related Chinese laws and regulations.
3. The directors shall be loyal and faithful to their duties to perform their functions and shall not be engaged in activities in competition with the company or harmful to the Company’s interest. Should a director be authorized to act in the name of the Company in the limit determined by the provisions of the JV Contract and this Articles of Association, and his act complies with the right interest of the Company, he would not be obligated to assume the personal civil responsibilities, and in this case the Company shall compensate the director if he assumes the civil responsibilities for the reason described above.
4. The Board meeting will be validly held with the presence of four persons, provided that all the members of the board have been informed of the meeting pursuant to the stipulations above. If the presence in the formally called meeting in person or by proxy is less than four, the Chairman shall call another meeting in accordance with the provisions of this Articles of Association.
5. The Chief Accountant or any other management member authorized by the BD shall draw up the accounting system and procedure of the Company according to the existing PRC laws and regulations and present to the BD for approval. On the approval of the BD, the accounting system and procedure shall be submitted to the competent authority and local financial department and taxation office to be filed. The accounting of the Company shall adopt the internationally used accrual basis accounting system in their work.
6. The two parties agree that the duration of the Company shall be 20 years with the beginning of the date when the original business license of the company is issued by the local AIC, and that the negotiation on the prolongation of the duration shall be carried on at least one year before the expiration of the JV. If the two parties agree and the Board of Directors approve unanimously to the prolongation, the Company may apply to the examination and approval authority for prolonging the JV Company duration and only on the approval of the above mentioned organ the prolongation is permitted.
注解：
1. 本条来自合资公司章程中有关“投资总额及注册资本”（Total Amount of Investment and the Registered Capital) 的规定。
preemptive right（优先购买权），英文解释为the right of some stockholders to have the first opportunity to buy any new stock the company issues or to buy shares from the other party。章程规定的“优先购买权”对小型公司及股东数较少的公司的股东具有很重要的意义，股东因此得到公平合理的机会购买新股，保护其在公司中的地位及持股比例，也有机会选择购买合营他方意欲转让的股份以防止第三方进入公司。
在商务文本中对“时间”的规定很严格，翻译时必须慎重，一天之差都会给双方带来麻烦或损失，如within n days after，其中after后接表示某事件的名称如receipt, change等，表明的是从事件发生之日起至事件发生后××日的这一期限。本段中的within 60 days from the receipt规定了60天的期限，具体是指收到转让通知当日不包括在60天的期限之内。本段最后一句中的短语within 90 days from the expiry规定的90天期限，起始日是上述60天时间段到期日的次日，共90天。在本条中expiry 的定义是：the end of the period of time during which an option (= the right to buy or sell particular shares) can be exercised (= used)，汉语意义为“到期日”或“有效期届满之日”，指有效期的最后一天，例如：
Friday sees the expiry of the March options series.周五是行使三月份系列期权的到期日。
2. 这是合资公司章程中有关“投资总额及注册资本”（Total Amount of Investment and the Registered Capital）的规定。
原文的介词短语Without the written approval of the other Party在译文中转换成了条件状语从句“若无另一方的书面同意”。将英文的词组升级为汉语的从句，是英译汉时对长句的常用处理方法。
no Party should mortgage 这一主谓结构属英语的全部否定句式，正确的翻译是“任何一方都不可抵押”，将原文主语前的否定词no转译为否定谓语动词（不可抵押），而不能照原结构译为“没有一方应该抵押”。
contribution of the registered capital 意即“对注册资本的出资”。合营企业的注册资本，是指为设立合营企业在登记管理机构登记的资本总额，应为合营各方认缴的出资额（contribution）之和。合营企业的注册资本一般应当以人民币表示，也可以用合营各方约定的外币表示。作为注册资本的contribution一词就不能理解为“贡献”，而是股东的“出资”。
set credit on it中的it指代contribution，完整的结构应为no Party should set credit on
all or part of its contribution of the registered capital of the Company，译为“信用担保”，在本句中是指以合同当事人的“出资额”为其他债务人提供担保，在债务人不能履行债务时，由该合同当事人用担保的出资额来承担约定的偿还责任。这样会使该当事人失去或减少在合资企业中的股份份额，或对公司造成损失。
本段第二句是关于企业经营资金的来源。由于在我国的大多数合资企业都是有限责任公司，不能通过公开募集资金的方式筹集生产经营资金，所以，除了合营各方的出资外，另外的资金来源就是本句所说的“贷款”（loan）渠道，也可直接向合营方借款。
3. 本条是合资公司章程对董事职责的规定。
在原文第一句中，loyal 和faithful是一对同义词，汉语意义都是“忠诚的”。loyal的定义为firm and not changing in your support for an organization。faithful 的定义是continuing to support or follow something。成对同义词在商务英语和法律英语中使用较频繁，其作用是尽可能包含或限制所涉及事项，避免歧义或因词义的细微差别引起的纠纷。function可作可数名词和不可数名词，有“作用、功能、职务、职责”等译法，在本条中作可数名词，与perform搭配表示“履行职责”。短语be engaged in sth.英文解释是to be involved in something，汉译“从事……”。Activities 后接两个后置定语短语in competition with和harmful to。
原文第二句中的Should位于句首，属虚拟条件句的前置倒装，等于If a director is authorized to …。JV contract指的是合资各方签订的Joint Venture Contract。Articles of Association即“公司章程”，本条款指“合资公司章程”或称“合营企业章程”。按照我国《公司法》规定：设立公司必须依法制定公司章程，公司章程对公司、股东、董事、监事、高级管理人员具有约束力。订立公司章程是设立公司的条件之一。《公司法》通过对公司章程的规定，赋予公司及股东更多的自治权。合资公司章程，是按照合营企业合同规定的原则，经合营各方一致同意，规定合营企业的宗旨、组织原则和经营管理方法等事项的文件。
obligate与oblige同义，但更为正式，英文解释为to make someone feel morally or legally forced to do something，汉译“强制”。civil responsibilities汉译“民事责任”。《公司法》规定，公司董事、监事、高级管理人员在执行公司职务时违反法律、行政法规或者公司章程的规定，给公司造成损失的，应当承担赔偿责任。而按本条规定，如董事为了公司的利益而不是损坏公司的利益而承担民事责任，则公司应予以补偿。
4. 本条摘自合资公司章程中的“董事会会议”（Board Meeting）。董事会会议是公司章程中应规定的重要内容之一，会议形式、议事日程、会议通知、会议有效召开要求出席的人数、会议频率、会议记录等都应在章程中明确。
be validly held指董事会会议的召开应符合法律、行政法规及公司章程的规定才有效。provided that 是商务英语的常用句式，provided作连接词，而不是动词，也不表示普通英语的“提供”，而是“如果，在……前提下”（if, only if），但较if或only if更正式，在本句中用于限制主句情况出现的条件。pursuant to 和according to都表示“按照”，但pursuant to是正式或法律用语。
5. 本段来自合资公司章程中有关“财务会计和审计”（Financial Accounting and Auditing）的规定。
在原文第一句中，Chief Accountant，或称General Accountant，“总会计师”，是主管经济核算和财务会计的负责人。我国总会计师执行职务须遵循国务院颁发的“总会计师条例”。
accounting system and procedure 指accounting system和accounting procedure，为会计专业术语。Accounting system，“会计制度”，是由政府部门、企业单位通过一定程序制定的具有一定强制性的会计行为准则和规范。企业的会计报表须按照会计准则编制，或按“国际会计准则”（International Accounting Standards，简称IAS）或按“中国会计准则”（China Accounting System，简称CAS），而二者之间存在差异。近年来中国在参与和实施国际会计准则方面表现了极大的积极性，未来应全面与国际接轨，向国际会计准则趋同。Accounting procedure，“会计程序，会计实务过程”，是指企业处理会计业务的先后顺序。
最后一句中的accrual basis，指“权责发生制，应计制”，是一种会计记账方法，以权利和责任的实际发生时间来记账，并不考虑是否已收到或支付款项。照此原则，凡是本期已经实现的收入和已经发生的或应当负担的费用，不论其款项是否已经收付，都应作为当期的收入和费用处理。与此方法对应的是“收付实现制”（cash basis）记账法，或称“现金制”或“实收实付制”，是以现金收到或付出为标准来记录收入的实现和费用的发生。
6. 本段来自合资公司章程中合资企业的“合营期限和终止”（Duration and Termination）。
duration指“期限”，根据《中华人民共和国中外合资经营企业法实施条例》的规定，合营企业的合营期限，根据不同行业和项目的具体情况，由合营各方协商决定。一般项目的合营期限原则上为十年至三十年。投资大、建设周期长、资金利润率低的项目，合营期限也可以在三十年以上。Duration 和period是近义词，都表示“一段时间”，但duration的英文定义是the length of time that something lasts，强调“持续时间”，period 英文定义为a length of time“一段时间”。本条中使用duration用来指合营双方合作持续的年限。
the original business license 中的original为多义词，在商务英语中多用来指“正本”，而在本条中是否也是“正本营业执照”呢？根据本条的语境，the date when the original business license of the company is issued被用来确定合营公司的合作“年限”起始日，而无论“正本营业执照”还是“副本营业执照”，其签发日期只能是一个，因此original在本条中仅是普通英语中的含义，指“原来的”或“最初的”，该词组的正确译法是“原营业执照”。再者，营业执照还可申请变更，如果遗失还可申请补发，故有“原营业执照”与“新营业执照”对应。
AIC是Administration for Industry and Commerce的缩写，即“工商行政管理局”。
expiration of the JV即 the last date on which the Joint Venture Company is valid，指合资企业有效期限届满日，或最后一日。expiration即expiry。
参考译文：
1. 如任何一方意欲转让其全部或部分股份，另一方具有优先购买权。转让方应通知另一方关于转让的条款和条件。另一方如在收到转让通知之日起60天内不按转让方提出的条款及条件购进该股份，转让方可自上述60天期限届满之日起90天内自由将其拟转让的股份转让给第三方，但转让的条件不得比对合营他方的条件优惠。
2. 若无另一方的书面同意，任何一方都不可抵押其在公司注册资本中的全部或部分出资或以其他任何方式设置信用担保。公司也可以根据相关中国法律、法规申请中国或国外机构或银行提供所需的贷款。
3. 董事应忠于职守，且不得从事与公司竞争或有损公司利益的活动。如有董事在合资合同及本章程规定的权限内被授权以公司的名义开展活动，并且其行为符合公司的正当利益，则该董事无义务承担个人民事责任，在此情况下，对该董事因上述原因承担的民事责任，公司应对其作出赔偿。
4. 根据上述规定通知了董事会所有成员开会的事宜，董事会会议可在四名成员出席时有效召开。如亲自出席或委派代表出席正式召开的会议的董事不足四人，则董事长应根据本章程的规定再召集另一次会议。
5. 总会计师或董事会授权的其他管理人员应按照现行的中国法律、法规起草公司的会计制度和程序，并提交董事会审批；经董事会批准后，应将该会计制度和程序上报主管部门和当地的财政部门和税务机关备案。公司应采用国际通用的权责发生制进行会计工作。
6. 双方同意，公司的期限为20年，起始日期为当地工商行政管理局颁发公司原营业执照之日。延长合营期限的协商应在合营期满前至少一年时进行。经双方同意和董事会的一致批准，公司可向审批部门提出延长合资公司期限的申请，期限延长只有经上述机构批准后才能得到认可。
练习
1. In accordance with the “Law of the People’s Republic of China on Chinese-Foreign Equity Joint Venture”, other relevant laws, regulations and policies, and the Joint-venture contract signed on [ ] (the “JV contract”), the Articles of Association of MJA Air Conditioners Company (“Company”) is signed by and between ABC Company (hereinafter referred to as“Party A”), and DEF Company (hereinafter referred to as “Party B”).
2. The term of office for the Directors is three years and may be renewed by the appointment from the appointing Party. In the absence of some directors for retire, resignation, disease, incapacity to act or death or because of his dismissal by the appointing Party, the original appointing Party shall appoint a successor to the position of the director for the rest of the term of office.
3. Should the affirmative votes be equal to the against votes during the voting for any of the above matter in Article G, all the directors shall try to resolve them by negotiation. In this case, the Chairman shall call another Board meeting within 60 days to vote the matters in question. Should the same result as above be obtained again, the vote of the Chairman shall prevail.
4. The Company shall establish a Management Office which shall be responsible towards the BD and under its direction. The management office shall have a General Manager, appointed by the Board of Directors, upon recommendation of Party A, and several Deputy General Managers appointed by the Board of Directors. The term of office of General Manager and Deputy Managers is one year.
5. In case the General Manager is not able to exercise his functions or powers because of temporary absence, disease or incapable to act, he shall appoint one deputy general manager to exercise his functions or powers in his name. The General Manager or vice general managers may be dismissed by the BD in case they are not able to exercise their functions for over 20 days, and the absence of position shall be substituted by the BD.
6. The General Manager shall be in charge to draw up the annual operation plan and budget of the company. The operation plan and budget (including the estimated Statement of Assets and Liabilities, Profit-loss Statement and Cash-flow Report) of every financial year shall be submitted to the BD for approval before December 30th of the precedent financial year.
补充材料
一、中华人民共和国中外合资经营企业法实施条例
（有关合资合同与合营企业章程的部分内容）
第十四条 合营企业合同应包括下列主要内容：
（一）合营各方的名称、注册国家、法定地址和法定代表的姓名、职务、国籍；
（二）合营企业名称、法定地址、宗旨、经营范围和规模；
（三）合营企业的投资总额，注册资本，合营各方的出资额、出资比例、出资方式、出资的缴付期限以及出资额欠缴、转让的规定；
（四）合营各方利润分配和亏损分担的比例；
（五）合营企业董事会的组成、董事名额的分配以及总经理、副总经理及其他高级管理人员的职责、权限和聘用办法；
（六）采用的主要生产设备、生产技术及其来源；
（七）原材料购买和产品销售方式，产品在中国境内和境外销售的比例；
（八）外汇资金收支的安排；
（九）财务、会计、审计的处理原则；
（十）有关劳动管理、工资、福利、劳动保险等事项的规定；
（十一）合营企业期限、解散及清算程序；
（十二）违反合同的责任；
（十三）解决合营各方之间争议的方式和程序；
（十四）合同文本采用的文字和合同生效的条件。
合营企业合同的附件与合营企业合同具有同等效力。
第十六条 合营企业章程应包括下列主要内容：
（一）合营企业名称及法定地址；
（二）合营企业的宗旨、经营范围和合营期限；
（三）合营各方的名称、注册国家、法定地址、法定代表的姓名、职务、国籍；
（四）合营企业的投资总额，注册资本，合营各方的出资额、出资比例、出资额转让的规定，利润分配和亏损分担的比例；
（五）董事会的组成、职权和议事规则，董事的任期，董事长、副董事长的职责；
（六）管理机构的设置，办事规则，总经理、副总经理及其他高级管理人员的职责和任免方法；
（七）财务、会计、审计制度的原则；
（八）解散和清算；
（九）章程修改的程序。
Regulations for the Implementation of the Law of the People’s Republic of China on Joint Ventures Using Chinese and Foreign Investment
(Main Contents of the Joint Venture Contract and the Articles of Association)
Article 14 The joint venture contract shall include the following main items:
1) The names, the countries of registration, the legal address of parties to the joint venture, and the names, professions and nationalities of the legal representatives thereof;
2) Name of the joint venture, its legal address, purpose and the scope and scale of business;
3) Total amount of investment and registered capital of the joint venture, investment contributed by the parties to the joint venture, each party’s investment proportion, forms of investment, the time limit for contributing investment, stipulations concerning incomplete contributions, and assignment of investment;
4) The ratio of profit distribution and losses to be borne by each party;
5) The composition of the board of directors, the distribution of the number of directors, and the responsibilities, powers and means of employment of the general manager, deputy general manager and high-ranking management personnel;
6) The main production equipment and technology to be adopted and their source of supply;
7) The ways and means of purchasing raw materials and selling finished products;
8) The arrangement on foreign exchange receipts and payment;
9) Principles governing the handling of finance, accounting and auditing;
10) Stipulations concerning labor management, wages, welfare, and labor insurance;
11) The duration of the joint venture, its dissolution and the procedure for liquidation;
12) The liabilities for breach of contract;
13) Ways and Procedures for settling disputes between the parties to the joint venture;
14) The language used for the contract and the conditions for putting the contract into force.
The annex to the contract of a joint venture shall be equally authentic with the contract itself.
Article 16 Articles of association shall include the following main items:
1) The name of the joint venture and its legal address;
2) The purpose, business scope and duration of the joint venture;
3) The names, countries of registration and legal addresses of parties to the joint venture, and the names, professions and nationalities of the legal representatives thereof;
4) The total amount of investment, registered capital of the joint venture, each party’s investment proportion, stipulations concerning the assignment of investment, the ratio of profit distribution and losses to be borne by parties to the joint venture;
5) The composition of the board of directors, its responsibilities, powers and rules of procedure, the term of office of the directors, and the responsibilities of its chairman and vice-chairman;
6) The setting up of management organizations, rules for handling routine affairs, the responsibilities of the general manager, deputy general manager and other high-ranking management personnel, and the method of their appointment and dismissal;
7) Principles governing finance, accounting and auditing;
8) Dissolution and liquidation;
9) Procedures for amendment of the articles of association.
二、会议通知及决议样板
1. Sample notice of annual meeting of shareholders
NOTICE OF ANNUAL MEETING OF THE SHAREHOLDERS OF THE _______ CORPORATION
PLEASE TAKE NOTICE that the ____ Annual Meeting of the Shareholders of the ________ Corporation will be held on the ____ day of _____, ______, at _________ p.m., at the office of the corporation at _____, for the purpose of electing directors of the corporation and transacting such other business as may properly come before the meeting.
Dated this _____ day of ______, ____.
________________________ Secretary
2. Sample unanimous written consent of board of directors
UNANIMOUS WRITTEN CONSENT OF THE BOARD OF DIRECTORS OF THE ______ CORPORATION
The undersigned persons, being all of the Directors of the ________ Corporation (hereinafter referred to as the “Corporation”), hereby take the following actions by written consent in lieu of an annual meeting of the Board of Directors, pursuant to ______ [cite pertinent statute].
RESOLVED, that due to the profitable nature of the business of the corporation during the past fiscal year, the following officers shall be given a bonus in the following amounts:
____________________________ $____________________________
____________________________ $____________________________
____________________________ $____________________________
____________________________ $____________________________
RESOLVED, that the following persons are hereby elected to the following described offices, to serve in such capacities until their successors are elected at the next annual meeting and qualify:
Chairman of the Board ____________________________
Chief Executive Officer ____________________________
President ____________________________
Vice President ____________________________
Secretary ____________________________
Treasurer ____________________________
RESOLVED, that in consideration of their services to the corporation, the following annual salaries of the officers of the corporation for the fiscal year beginning _________, _________, are hereby approved:
____________________________ $____________________________
____________________________ $____________________________
____________________________ $____________________________
____________________________ $____________________________
RESOLVED, that a dividend is hereby declared out of the capital surplus of the corporation to be payable to the stockholders of the corporation in an amount of $___ per share. Such dividend shall be payable on the ___ day of ____, ____. The treasurer of the corporation is hereby authorized to set aside the sum necessary to pay said dividends.
Dated: ______________________.
____________________________ ____________________________
____________________________ ____________________________
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