It requires separate accounting records to be kept for different trust projects.
它要求给不同的信托项目进行单独的会计记录。
Where separate accounting has not been performed, the highest VAT rate shall apply.
未分别核算销售额的,从高适用税率。
An enterprise shall close the accounts and prepare financial reports for each separate accounting period.
企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。
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