Article 181 a company may not keep accounting books and records other than those provided for by law.

第一百八十一条公司除法定的会计帐册外，不得另立会计帐册。

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This is called "cash accounting" and is the way most of us keep our personal books and records.

这称为“收付实现制”，是我们中绝大多数用于个人记账记录的方法。

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And they record the bills they pay as expenses. This is called "cash accounting" and is the way most of us keep our personal books and records.

有些人记账时，他们仅仅记录提供服务收到的现金作为收入，付出的账单金额作为费用：这叫做”收付实现制“——大多数人记录个人账目时采用的方法。

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According to AICPA rules for auditor independence, PwC can support software development and implementation for its audit client if that system is not the financial accounting software that produces the books and records the firm will audit.

FORBES: PwC Ensures Oscar? Ballot Integrity In 'Partnership' With Everyone Counts, Inc.