enterprises that use electronic computers for purposes of book-keeping shall treat the accounting records in computer storage or in printed form as account books all records on magnetic tape and diskette that have not been printed out shall be completely retained
使用电子计算机记账的企业，应当将计算机存储的或者打印出来的会计记录视同会计账簿，未打印出来的磁带、磁盘记录应当完整保存
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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