Commercial Banks may not establish any account books in addition to statutory account books.
商业银行不得在法定的会计账册外另立会计账册。
Article 172 Except for the statutory account books, a company shall not set up other account books. No company asset may be deposited into any individual's account.
第一百七十二条公司除法定的会计账簿外,不得另立会计账簿。对公司资产,不得以任何个人名义开立账户存储。
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