有关会计交易”(relevant accounting transaction) 指公司法第121条规定须记入公司帐簿的交易，但缴付任何条例规定公司缴付的费用而产生的交易不计在内。
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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.
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