企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。帐上。
In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a Journal.
账户资料和交易记录的保存按照国家有关会计档案管理的规定执行。
Account information and transaction records shall be kept in line with relevant state rules on management of accounting files.
接受方同意建立和保留所有有关本合同项下交易活动的会计帐本和记录。
Licensee agrees to keep accurate Books of account and records covering all transactions relating to the license hereby granted.
第二十五条金融机构应按照银监会的规定报送与衍生产品交易业务有关的会计、统计报表及其他报告。
Article 25. A financial institution shall submit to the CBRC accounting, statistical reports and related statements in respect of derivatives transactions.
第二十五条金融机构应按照银监会的规定报送与衍生产品交易业务有关的会计、统计报表及其他报告。
Article 25. A financial institution shall submit to the CBRC accounting, statistical reports and related statements in respect of derivatives transactions.
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