| 1. | An accounts - checking system may be set up within an accounting body
会计机构内部应当建立稽核制度。 |
| 2. | Article 37 an accounting office shall establish an internal auditing system
第三十七条会计机构内部应当建立稽核制度。 |
| 3. | Article 19 . accounting agencies or accountants shall refuse to handle illegal income and outlays
第十九条会计机构、会计人员对违法的收支，不予办理。 |
| 4. | Article 16 . the accounting office and accounting personnel of a unit shall exercise accounting supervision over the unit
第十六条各单位的会计机构、会计人员对本单位实行会计监督。 |
| 5. | Article 16 . the accounting body and accounting personnel in various units may practise accounting supervision in their own units
第十六条各单位的会计机构、会计人员对本单位实行会计监督。 |
| 6. | Any government agency which does not have a statistics institute , its statistical projects shall be handled by its accounting institute
未设统计机构者，其统计业务由各该机关会计机构兼办之。 |
| 7. | Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge
一般会计人员办理交接手续，由会计机构负责人、会计主管人员监交。 |
| 8. | Article 5 accounting offices and accounting personnel shall conduct accounting practice and exercise accounting supervision in accordance with this law
第五条会计机构、会计人员依照本法规定进行会计核算，实行会计监督。 |
| 9. | Article 11 . the original documents shall be submitted to accounting organizations in handling the affairs listed in article 7 of this law
第十一条办理本法第七条规定的事项，必须填制或者取得原始凭证，并及时送交会计机构。 |
| 10. | 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。 |
