| 1. | 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。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | The accounting offices and the accounting personnel have the right to refuse to handle it or to correct within their authorities the accounting matters in violation of the provisions of the uniform accounting system of the state
会计机构、会计人员对违反本法和国家统一的会计制度规定的会计事项，有权拒绝办理或者按照职权予以纠正。 |
| 7. | Article 19 probable matters such as guaranty provided by the units or pending lawsuit of the units , etc . shall be explained in the financial and accounting reports in accordance with the provisions of the uniform accounting system of the state
第十九条单位提供的担保、未决诉讼等或有事项，应当按照国家统一的会计制度的规定，在财务会计报告中予以说明。 |
| 8. | Where the accounting practice is conducted with computers , the software thereof and the accounting vouchers , account books , financial and accounting reports and other accounting documents produced therefrom , must also conform to the provisions of the uniform accounting system of the state
使用电子计算机进行会计核算的，其软件及其生成的会计凭证、会计帐簿、财务会计报告和其他会计资料，也必须符合国家统一的会计制度的规定。 |
| 9. | Article 25 companies and enterprises must confirm , calculate and record assets , debts , owners ' equities , revenues , expenses , costs , and profits in accordance with the provisions of the uniform accounting system of the state on the basis of the economic transaction and operational matters which actually occur
第二十五条公司、企业必须根据实际发生的经济业务事项，按照国家统一的会计制度的规定确认、计量和记录资产、负债、所有者权益、收入、费用、成本和利润。 |
