财政部指定的重点合营企业的年度会计报表，应同时抄报财政部一份。
A copy of the annual accounting statement for key joint enterprises designated by the Ministry of Finance shall, at the same time, be submitted to the Ministry of Finance.
外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。
A foreign-capital enterprise shall prepare annual accounting statements and liquidation accounting statements in accordance with the provisions of Chinese financial and tax authorities.
批准年度财务预算，财务报告和会计报表；
ratifying fiscal budget, fiscal report and accounting statement;
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