会计记录

• Are individual coupons issued , sold and or presented under controlled conditions and with appropriate accounting records ? sales incentive schemes
  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？
• Article 15 accounting records and financial statements shall be prepared in a clear , concise manner to facilitate understanding , examination and use
  第十五条会计记录和会计报表应当清晰明了，便于理解和利用。
• Accounting records and statements are based on the most reli ? able data available so that they will be as accurate and as use ? ful as possible
  会计记录与报表必须以可靠的资料为基础，这样它们才尽可能地做到准确和有用。
• Are individual coupons issued , sold and or 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？
• 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？
• The purpose of accountant data analysis is to analyze whether a business enterprise accountant record really reflected the economic activities or not
  会计数据分析的目的是分析一个企业的会计记录是否真实地反映了其所代表的经济活动。
• 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。
• 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。