股份有限公司的财务会计报告应当在召开股东大会年会的二十日前置备于本公司，供股东查阅；公开发行股票的股份有限公司必须公告其财务会计报告。
Article 166 A limited liability company shall submit the financial report to every shareholder within the time limit as prescribed in the articles of association.
The financial report of a joint stock limited company shall be ready for the consultation of the shareholders at the company 20 days before the annual meeting of the shareholders is held.
A joint stock limited company of public offer stocks shall make a public announcement of its financial report.
（五）清理债权、债务；
(v) identifying the company's creditor's rights and debtor's liabilities;
（六）处理公司清偿债务后的剩余财产；
(vi) disposing of the remaining assets after full payment of company debts;
第一百六十八条 股份有限公司以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政部门规定列入资本公积金的其他收入，应当列为公司资本公积金。
Article 168 The premium of a joint stock limited company from the issuance of stocks at a price above the par value of the stocks, and other incomes listed in the capital accumulation fund according to provisions of the treasury department of the State Council shall be listed as the capital accumulation funds of the company.
第一百六十九条 公司的公积金用于弥补公司的亏损、扩大公司生产经营或者转为增加公司资本。
Article 169 The capital accumulation funds of the company shall be used for making up losses, expanding the production and business scale or increasing the registered capital of the company.
But the capital accumulation funds shall not be used for making up the company's losses.
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than 25 % of the registered capital prior to the increase.
但是，资本公积金不得用于弥补公司的亏损。
Article 169 The capital accumulation funds of the company shall be used for making up losses, expanding the production and business scale or increasing the registered capital of the company.
But the capital accumulation funds shall not be used for making up the company's losses.
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than 25 % of the registered capital prior to the increase.
法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。
Article 169 The capital accumulation funds of the company shall be used for making up losses, expanding the production and business scale or increasing the registered capital of the company.
But the capital accumulation funds shall not be used for making up the company's losses.
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than 25 % of the registered capital prior to the increase.
（七）代表公司参与民事诉讼活动。
(vii) participating in civil actions on behalf of the company.
第一百七十条 公司聘用、解聘承办公司审计业务的会计师事务所，依照公司章程的规定，由股东会、股东大会或者董事会决定。
Article 170 Where a company plans to hire or dismiss any accounting firm to undertake the auditing of the company, a resolution shall be made by the shareholders' meeting or shareholders' assembly or the board of directors according to the provisions of the articles of association.
Where the shareholders' meeting or shareholders' assembly or the board of directors adopts a voting on the dismissal of any accounting firm, it shall allow the accounting firm to state its own opinions.
公司股东会、股东大会或者董事会就解聘会计师事务所进行表决时，应当允许会计师事务所陈述意见。
Article 170 Where a company plans to hire or dismiss any accounting firm to undertake the auditing of the company, a resolution shall be made by the shareholders' meeting or shareholders' assembly or the board of directors according to the provisions of the articles of association.
Where the shareholders' meeting or shareholders' assembly or the board of directors adopts a voting on the dismissal of any accounting firm, it shall allow the accounting firm to state its own opinions.
债权人申报其债权，应当说明债权的有关事项，并提供证明材料。
In filing for creditor's rights, the creditors shall state the relevant matters relating to the creditor's rights, and provide supporting materials.
The liquidating committee shall record such creditor's rights.
清算组应当对债权进行登记。
In filing for creditor's rights, the creditors shall state the relevant matters relating to the creditor's rights, and provide supporting materials.
The liquidating committee shall record such creditor's rights.
第一百七十一条 公司应当向聘用的会计师事务所提供真实、完整的会计凭证、会计账簿、财务会计报告及其他会计资料，不得拒绝、隐匿、谎报。
Article 171 A company shall provide to the accounting firm it hires truthful and complete accounting vouchers, account books, financial and accounting statements and other accounting materials, and may not refuse to do so or conceal any of them or make any false statements.
清算期间，公司不得开展新的经营活动。
In the course of liquidation, the company may not conduct new business.
Before payments have been made in accordance with Paragraph 2 above, the assets of the company may not be distributed to the shareholders.
公司财产在未按第二款的规定清偿前，不得分配给股东。
In the course of liquidation, the company may not conduct new business.
Before payments have been made in accordance with Paragraph 2 above, the assets of the company may not be distributed to the shareholders.
第一百七十二条 公司除法定的会计账簿外，不得另立会计账簿。
Article 172 Except for the statutory account books, a company shall not set up other account books.
No company asset may be deposited into any individual's account.
对公司资产，不得以任何个人名义开立账户存储。
Article 172 Except for the statutory account books, a company shall not set up other account books.
No company asset may be deposited into any individual's account.
公司经人民法院裁定宣告破产后，清算组应当将清算事务移交给人民法院。
Once the company is adjudged bankrupt by a ruling of the People's Court, the liquidating committee shall transfer the liquidating affairs to the People's Court.
第一百九十八条：清算组成员应当忠于职守，依法履行清算义务。
Article 198 Members of the liquidating committee shall faithfully perform their duties and carry out their liquidating obligations in accordance with the law.
第一百七十三条 公司合并可以采取吸收合并或者新设合并。
Article 173 The merger of a company may be effected by way of merger or consolidation.
In the case of merger, a company absorbs any other company and the absorbed company is dissolved; in the case of consolidation, two or more companies combine together for the establishment of a new one, and the existing ones are dissolved.
一个公司吸收其他公司为吸收合并，被吸收的公司解散。
Article 173 The merger of a company may be effected by way of merger or consolidation.
In the case of merger, a company absorbs any other company and the absorbed company is dissolved; in the case of consolidation, two or more companies combine together for the establishment of a new one, and the existing ones are dissolved.
两个以上公司合并设立一个新的公司为新设合并，合并各方解散。
Article 173 The merger of a company may be effected by way of merger or consolidation.
In the case of merger, a company absorbs any other company and the absorbed company is dissolved; in the case of consolidation, two or more companies combine together for the establishment of a new one, and the existing ones are dissolved.
清算组成员不得利用职权收受贿赂或者其他非法收入，不得侵占公司财产。
Members of the liquidating committee may not abuse their authorities by accepting bribes or receiving other illegal income, and may not misappropriate company assets.
第一百七十四条 公司合并，应当由合并各方签订合并协议，并编制资产负债表及财产清单。
Article 174 As for a corporate merger, both parties to the merger shall conclude an agreement with each other and formulate balance sheets and checklists of properties.
The companies involved shall, within ten days as of making the decision of merger, notify the creditors, and shall make a public announcement on a newspaper within 30 days.
The creditors may, within 30 days as of the receipt of the notice or within 45 days as of the issuance of the public announcement if it fails to receive a notice, require the company to clear off its debts or to provide corresponding guarantees.