是否依法设置会计帐簿；
Whether account books have been established according to law;
会计帐簿包括总帐、明细帐、日记帐和其他辅助性帐簿。
Account books include general ledgers, detailed ledgers, journal books and other auxiliary books.
《会计法》规定：任何单位不得在法定会计帐簿外私设会计帐簿。
The law of accounting provides that any unit should not set up another accounting book.
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