| 1. | An accounting event shall be recorded using double - entry bookkeeping method
会计事项之记录，应用双式簿记方法为之。 |
| 2. | Article 14 for the occurrence of an accounting event , accounting documents sufficient to prove such occurrence shall be obtained or given
第14条会计事项之发生，均应取得或给与足以证明之会计凭证。 |
| 3. | Article 11 the assets and liabilities of a business or increase / decrease or changes in owner ? s equity are called accounting events
第11条凡商业之资产、负债或业主权益发生增减变化之事项，称为会计事项。 |
| 4. | Article 34 accounting events shall be recorded in accordance with the sequence of occurrence on a daily basis no later than two months after such occurrence
第34条会计事项应按发生次序逐日登帐，至迟不得超过二个月。 |
| 5. | Recording documents : the documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping
二记帐凭证：证明处理会计事项人员之责任，而为记帐所根据之凭证。 |
| 6. | Article 19 external accounting events shall be supported by external documents or outgoing documents . internal accounting events shall be supported by internal documents
第19条对外会计事项应有外来或对外凭证，内部会计事项应有内部凭证以资证明。 |
| 7. | For an accounting event for which the source document cannot be obtained , the responsible person of the business may order the personnel handling and in charge of the matter to severally or jointly prove such event
无法取得原始凭证之会计事项，商业负责人得令经办及主管该事项之人员，分别或连带负责证明。 |
| 8. | Article 38 all the accounting documents , except those which should be permanently kept or which are related to unsettled accounting events , shall be kept for at least five years after the completion of annual closing procedures
第38条各项会计凭证，除应永久保存或有关未结会计事项者外，应于年度决算程序办理终了后，至少保存五年。 |
| 9. | Mais took the accounting event method as ideas of data processing , and realized the multiple treatment to the primitive accounting data through information technology and electric network technology , and supplied the accounting information outside by the mass customization reports
多元化会计信息系统以事项会计为数据处理思想，借助信息技术和网络技术实现对原始会计信息的多元处理，以按需报告的形式向外提供会计信息。 |
| 10. | Article 39 if an accounting document which should be and could be obtained for an accounting event is damaged , missing , or lost / destroyed due to the fault or willful act of the personnel handling or in charge of the matter , thus causing damage to the business , such personnel shall be responsible for compensation
第39条会计事项应取得并可取得之会计凭证，如因经办或主管该项人员之故意或过失，致该项会计凭证毁损、缺少或灭失而致商业遭受损害时，该经办或主管人员应负赔偿之责。 |
