Article 4 In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code.

第4条 第一类电信事业会计政策与制度、会计处理之方法、程序及原则，应依本准则规定办理；

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Article 4 In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code.

第4条 第一类电信事业会计政策与制度、会计处理之方法、程序及原则，应依本准则规定办理；

youdao