Article 19 . accounting agencies or accountants shall refuse to handle illegal income and outlays 第十九条会计机构、会计人员对违法的收支，不予办理。
Article 19 the values of all assets are to be recorded at historical costs at the time of acquisition 第十九条各项财产物资应当按取得时的实际成本计价。
Article 19 . it is prohibited to discharge waste water containing high - level radioactive matter into the sea 第十九条含强放射性物质的废水，禁止向海域排放。
Article 19 an auctioneer has the obligation of taking care of articles submitted by the trustee for auction 第十九条拍卖人对委托人交付拍卖的物品负有保管义务。
Article 19 the quality of fire control products must conform to the state standards or industrial standards 第十九条消防产品的质量必须符合国家标准或者行业标准。
Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability 第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
Article 19 a representative office shall have official premises , necessary office facilities and full - time staff 第十九条代表机构应当有独立、固定的办公场所和专职的工作人员。
Article 19 . measures must be taken to protect the ecological environment while natural resources are being developed or utilized 第十九条开发利用自然资源，必须采取措施保护生态环境。
