出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。
Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits.
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.
装订会计凭证，保管各类会计档案；
The binding of accounting documents and various types of custody of the accounting files;
装订会计凭证，保管各类会计档案；
The binding of accounting documents and various types of custody of the accounting files;
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