Maintenance of accounting books and records

记录及编制会计账册

Accounting books are, in accordance with this Law, not kept;

（一）依照本法规定可以不设置帐簿的；

The shareholders may request to consult the accounting books of the company.

股东可以要求查阅公司会计账簿。

A shareholder may request to consult the accounting books of the company.

股东要求查阅公司会计账簿的，应当向公司提出书面请求，说明目的。

Accounting books are based on the Accounting system of P. R. C. , And bookkeeping is done by accrual basis and debit-credit bookkeeping method which is applied worldwide.

根据中华人民共和国会计制度建立账册，采用国际通用的权责发生制和借贷记帐法记帐。

Article 181 A company may not keep accounting books and records other than those provided for by law.

第一百八十一条公司除法定的会计帐册外，不得另立会计帐册。

A taxpayer destroys accounting books without authorization or refuses to provide information on tax payment;

擅自销毁帐簿或者拒不提供纳税资料的；

Audit and SupervisoryOffice conducts internal audit of the accounting books and review the internal control system and its implementation.

审计监察室指导帐簿的内部审计和核查内部控制系统以及其执行情况。

Where the accounting books are maintained in multi-currencies (including foreign exchange certificates), different journals shall be kept for each currency.

当（企业）帐薄含有多个货币时（包括外汇兑换券），企业应按不同的货币分别设帐登记。

State tax bureaus shall be responsible for the supervision of establishment of accounting books by business households that pay value-added taxes and consumption taxes;

以缴纳增值税、消费税为主的业户，由国家税务局负责督促建帐；