| 1. | Account books include general ledgers , detail ledgers , daily books and other auxiliary account books
会计帐簿包括总帐、明细帐、日记帐和其他辅助性帐簿。 |
| 2. | Article 3 every unit must set up account books in accordance with law and ensure that they are authentic and complete
第三条各单位必须依法设置会计帐簿，并保证其真实、完整。 |
| 3. | Article 21 a sole proprietorship enterprise shall set up accounting books and conduct accounting in accordance with the law
第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。 |
| 4. | No unit or individual may forge or alter accounting vouchers , account books and other accounting documents , nor submit false financial and accounting reports
任何单位和个人不得伪造、变造会计凭证、会计帐簿及其他会计资料，不得提供虚假的财务会计报告。 |
| 5. | Article 23 every unit shall establish archives for accounting vouchers , account books , financial and accounting reports and other accounting documents , and properly keep them
第二十三条各单位对会计凭证、会计帐簿、财务会计报告和其他会计资料应当建立档案，妥善保管。 |
| 6. | Article 13 accounting vouchers , account books , financial and accounting reports and other accounting documents must conform to the provisions of the uniform accounting system of the state
第十三条会计凭证、会计帐簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。 |
| 7. | Where accounting practice is conducted with computers , entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the state
使用电子计算机进行会计核算的，其会计帐簿的登记、更正，应当符合国家统一的会计制度的规定。 |
| 8. | Article 66 a foreign - capital enterprise shall set up account books at the place where the said enterprise is located , and shall receive supervision of the competent departments for financial and tax affairs
第六十六条外资企业应当在企业所在地设置会计帐簿，并接受财政、税务机关的监督。 |
| 9. | Article 35 vouchers and accounting books shall be signed or sealed by the responsible person representing the business , its manager , in - charge accountant , and the accountant handling the event
第35条记帐凭证及会计帐簿，应由代表商业之负责人、经理人、主办及经办会计人员签名或盖章负责。 |
| 10. | Article 10 . accounting documents , account books , accounting statements and other accounting information shall be authentic , accurate and complete and shall conform to the provisions of the accounting system
第十条会计凭证、会计帐簿、会计报表和其他会计资料必须真实、准确、完整，并符合会计制度的规定。 |
