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.
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.
第十五条会计凭证、会计帐簿、会计报表和其他会计资料，应当按照国家有关规定建立档案，妥善保管。
Article 15. Vouchers, accounts books, reports and other accounting data should be filed and well kept in accordance with the related rules of the State.
第十三条会计凭证、会计帐簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。
Article 13 accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the state.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
助理会计：职位要求：填写帐簿，成本计算，分类帐凭证，日常财务账目处理，工作效率高，良好的英语。
Assistant Accountant Scope of role: full set of books, costing, Journal vouchers. Daily financial process management, efficiency improvement. Good command of English.
第11条产制厂商应依规定设置并保存足以正确计算烟酒税之帐簿、凭证及会计纪录。
Article 11 the manufacturer shall, according to regulation, set up and keep account books, evidential documents and relevant records sufficient for the accurate calculation of tobacco and alcohol tax.
合营公司的会计年度从每年一月一日起至十二月三十一日止，一切记帐凭证、单据、报表、帐簿，均用中文书写。
The fiscal year of the joint venture company shall be from January 1 to December 31. All vouchers, receipts, statistic statements and reports, account books shall be written in Chinese.
第六十二条会计报表应当根据登记完整、核对无误的帐簿记录和其它有关资料编制，做到数字真实、计算准确、内容完整、报送及时。
Article 62 Financial statements shall be prepared from the records of account books, completely recorded and correctly checked and other relevant information.
第六十二条会计报表应当根据登记完整、核对无误的帐簿记录和其它有关资料编制，做到数字真实、计算准确、内容完整、报送及时。
Article 62 Financial statements shall be prepared from the records of account books, completely recorded and correctly checked and other relevant information.
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