The accounting year of a joint venture shall coincide with the calendar year, i. e. from January 1 to December 31 on the Gregorian calendar.
2
第八十三条合营企业会计年度采用日历年制,自公历每年一月一日起至十二月三十一日止为一个会计年度。
Article 83 a joint venture shall adopt the calendar year as its fiscal year, which shall begin in each year on January I and end on December 31 of the Gregorian calendar.