Article 121 insurance companies shall maintain complete accounting records , original vouchers and certificates as well as relevant information with respect to their business operations 第一百二十一条保险公司应当妥善保管有关业务经营活动的完整帐簿、原始凭证及有关资料。
Accounting records and financial statements must be prepared according to prescribed accounting treatments , and accounting information of an enterprise must be compatible and comparable （五）企业的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。
These portfolio outflows were largely offset by other investment inflows , and the financial account recorded a more moderate deficit of 5 percent of gdp in the first half of 2003 财政部的报告表示，本届政府“坚决”相信，以市场为基础的浮动汇率制度最符合美国各贸易伴的利益。
Article 10 the accounting records and financial reports shall be based on business transactions actually taken place , and truthfully reflect the financial position and operating results of an enterprise 第十条会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
The court also heard that the defendant concealed the aforementioned omitted sales by keeping two separate sets of accounting records for the company and operating an undisclosed personal bank account 案情亦透露，被告备有两套公司会计纪录及开设一个不为人知的私人银行户口，藉以隐?上述漏报的销售收入。
The court also heard that the defendant concealed the aforementioned omitted sales by keeping two separate sets of accounting records for the company and operating an undisclosed personal bank account 案情亦透露，被告备有两套公司会计纪录及开设一个不为人知的私人银行户口，藉以隐?上述漏报的销售收入。
A former accounting clerk of a beauty company was sentenced to 180 hours of community service for falsifying the accounting records to deceive 34 , 000 from the company . she was also ordered to pay 19 , 080 in restitution 一名前地产代理在处理两项物业买卖时，向买家索取及收受非法回佣各五万元，被判入狱十个月。
Accounting records and financial reports must be based on transactions or events as they actually take place , so as to objectively reflect the financial position , results of operation and cash flows of an enterprise （一）会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量。
