Accounting documents are important components of accountants data as well as the accounting basis.
会计凭证是会计资料的重要组成部分,是会计核算的依据。
Article12. Each unit shall set up its accounting items and account books in accordance with the provisions of the accounting system.
第十二条各单位按照会计制度的规定设置会计科目和会计帐簿。
Article21 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。
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。
Article12. Units may set up their own accounting departments and accounts books in accordance with the provisions of the accounting system.
第十二条各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿。
Spreadsheet: Computer software that allows the user to enter columns and rows of numbers in a ledgerlike format.
电子表格:让使用者输入以类似会计帐簿的格式输入数字行列的计算机软件。
Article66 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、务机关的监督。
The bookkeeper was entering up the sales for the past month
会计正把上个月的销售帐目登入帐簿。
Article 22 Account books vouchers and statements shall be kept in the Chinese language.
第二十二条帐簿、会计凭证和报表，应当使用中文。
Failing to set up and keep account books, evidential documents and relevant records as prescribed in Article 11.
三产制厂商未依第十一条规定设置或保存帐簿、凭证或会计纪录者。
Ledger books: those recorded mainly on the basis of the types of the events.
二分类帐簿：以事项归属之会计科目为主而为记录者。
Article10. 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、计帐簿、计报表和其他会计资料必须真实、确、整，并符合会计制度的规定。
Article 11 The manufacturer shall, according to regulation, set up and keep account books, evidential documents and relevant records sufficient for the accurate calculation of tobacco and alcohol tax.
第11条产制厂商应依规定设置并保存足以正确计算菸酒税之帐簿、凭证及会计纪录。
The left-hand side of an account or accounting ledger where bookkeeping entries are made.
记入簿记帐目的帐簿或分类帐的左方.
Derren: Well one of the accountants in the finance office was caught fiddling the books. Apparently he had defrauded the company of around$10,000.
德伦:嗯，财务部一名会计员被发现篡改帐簿，据说他侵占公司约一万元。
Article 33 No accounting document shall be prepared and no record shall be entered in account books and statements unless based on true events.
第33条非根据真实事项，不得造具任何会计凭证，并不得在帐簿表册作任何记录。
Invoice copying Book
发票存根簿(会计学)
card ledger
卡片登记簿(会计学)
To make out an account with
作成会计帐，有往来帐项