Article 36 chinese - foreign cooperatively - run schools shall establish and improve their financial and accounting systems as well as their assets management system in accordance with law , and shall keep books of accounts pursuant to the relevant provisions of the state 第三十六条中外合作办学机构应当依法建立健全财务、会计制度和资产管理制度，并按照国家有关规定设置会计账簿。
The values of all assets are to be recorded at a historical costs at the time of acquisition . the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur , except when state laws or regulations require specific treatment or adjustments 在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入帐；费用是在它实际发生的期间，而不是实际支付现款的期间登记入帐。
Lot is accounting principle ; love is intangible asset ; lover is accounts payable ; missing him is book of account ; quarrel is provision for bad debts ; unrequited love is bad debt ; falling in love with a wrong person is a big accounting misplay ; break - up is closing entry ; loneliness is accumulated depreciation 缘分是会计原则；爱情是无形资产；爱人是应付帐款；想他是日记帐；吵架是坏帐准备；暗恋是呆帐；错爱是重大会计失误；分手是结帐分录；孤单是累计折旧。
