| 1. | On the unification of the state accounting system
试论国家统一的会计制度 |
| 2. | A unified accounting system
统一的会计制度 |
| 3. | Article 12 . units may set up their own accounting departments and accounts books in accordance with the provisions of the accounting system
第十二条各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿。 |
| 4. | The accounting body , according to the examined original vouchers and accounting vouchers , shall calculate accounts in line with the provisions of the accounting system
会计机构根据经过审核的原始凭证和记帐凭证，按照国家统一的会计制度关于记帐规则的规定记帐。 |
| 5. | Any adjustments to the book value of accounts of an enterprise are not allowed , unless otherwise required by the state laws or regulations and the state uniform accounting system
除法律、行政法规和国家统一的会计制度另有规定者外，企业一律不得自行调整其账面价值。 |
| 6. | Article 13 accounting vouchers , account books , financial and accounting reports and other accounting documents must conform to the provisions of the uniform accounting system of the state
第十三条会计凭证、会计帐簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。 |
| 7. | Where accounting practice is conducted with computers , entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the state
使用电子计算机进行会计核算的，其会计帐簿的登记、更正，应当符合国家统一的会计制度的规定。 |
| 8. | The reason is , in one side , people pay no attention to profit in planned economy ; in other side the highly uniform accounting institution has no space for earnings management
一方面是由于在计划经济条件下，利润等指标不受重视；另一方面则是由于高度统一的会计制度没有给盈余管理留下空间。 |
| 9. | Article 15 account book entries must be conducted on the basis of the examined accounting vouchers and conform to the provisions of relevant laws , administrative regulations and the uniform accounting system of the state
第十五条会计帐簿登记，必须以经过审核的会计凭证为依据，并符合有关法律、行政法规和国家统一的会计制度的规定。 |
