Article 13 . units should set up a property - checking system to ensure that the accounting records conform with the quantities of existing materials and funds 第十三条各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符。
In a western accounting system , the information about each business transaction is initially recorded in an accounting record called a journal 在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
Are individual coupons issued , sold andor presented under controlled conditions and with appropriate accounting records ? sales incentive schemes segregation of duties 每张礼券的发出、销售和使用是否有管制和备存适当的会计记录？
Services , recording customer water consumption , generating utility statements including water , sewer , refuse and maintaining accurate account records 服务,记录顾客消费,产生实用程序语句包括水,下水道,拒绝并且维持精确的帐号记录
This audit includes miscellaneous tests of the accounting records , internal control systems , and other auditing procedures as deemed necessary 这种审计包括各种各样的对会计记录和内部控制系统的测试，以及其他被认为有必要的审计程序。
In an autonomous area of minority nationalities , one minority language commonly used in the locality may be used concurrently with the chinese language in the accounting records 在民族自治地方，会计记录可以同时使用当地通用的一种民族文字。
Many of these services are discussed in this booklet . 5 . record - keeping : with a bank account , you receive account records to help you keep track of your money 5 .记录保持：有了一个银行帐户，你将定期收到银行帐户帐单，记录着该帐户资金的使用情况。
Dematerialisation : the elimination of physical certificates or documents of title which represent ownership of securities so that securities exist only as accounting records 无形化：消除实物凭证或代表证券所有权的契约文件，使证券仅以会计记录的形式存在。
Article 12 accounting records and financial reports shall be prepared according to stipulated accounting methods , and accounting data shall be comparable and convenient to be analyzed 第十二条会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。
Article 20 according to section 3 of article 21 and section 4 of article 22 of this iaw , “ complete report ” means account records of nuclear source material and nuclear fuel 第20条本法第二十一条第三款及第二十二条第四款所称完整纪录，系指核子原料及核子燃料之料帐纪录。
