因此,用票人发生非经营性业务时不得开具开票,单位内部各部门间发生业务往来结算款项时亦不得开具开票,可使用内部结算凭证。
Therefore, shall not issue invoice votes were non operating business, business unit settlement occurred between the departments also shall issue invoice, can use the internal settlement documents.
受益人对于受益凭证之权利,依其受益凭证所载内容,按受益权之单位数行使之。
The rights of the beneficiary shall be in accordance with the content recorded on the beneficiary certificate and are exercisable according to the number of beneficiary units.
第二十三条各单位对会计凭证、会计帐簿、财务会计报告和其他会计资料应当建立档案,妥善保管。
Article 23 all units shall establish and properly preserve archives for their accounting documents, account books, financial accounting statements and other accounting materials.
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