会计账簿

单独的会计账簿和财务报告的实体一直保持；

Separate account books and financial reports of the entity have been kept ;

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。

Article 172 Except for the statutory account books , a company shall not set up other account books .

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。

To do that , the shareholder shall submit a written request to the company and explain his purposes .

非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。

The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership .

主计长负责保持充分的内部控制并编制会计账簿和财务报表。

The controller is responsible for the maintenance of adequate internal control and for the preparation of accounting records and financial statements .

其中的六号汉墓出土木牍《集簿》证实了西汉上计用集簿既非会计账簿，也非“会计报告”；

The wooden " collecting book " used in upper project of west Han is neither accounting books nor " accounting report " .

注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。

The CPAs study the company 's accounting records and gather other evidence regarding every item in the financial statements through the investigation .

由于日记账是经济业务被首次记录的会计账簿，因而有时亦称其为原始分录账簿。

Since the journal is the accounting record in which transactions are first recorded , it is sometimes called the book of original entry .

在最简单的情况下，股东投入的资本通过贷记一个股本账户记入公司的会计账簿中。

In the simplest case , capital invested by stockholders is recorded in the corporation 's accounting records by a credit to an account entitled Capital Stock .

母公司可以通过互联网查看其子公司会计账簿，随时洞察子公司的财务状况。

The parent company can receive rights to access to the bookkeeping through the internet and at any time have insight in the financial situation of the subsidiary .

即使损失还没有记录在会计账簿中，因为或有损失可能如此巨大以致威胁公司的继续存在。

Even if no loss has yet been recorded in the accounting records , loss contingencies may be so material as to threaten the continued existence of the company .

姑娘们开始翻阅照相簿。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。

The girls egan to look through the photograph albums . Article 172 Except for the statutory account books , a company shall not set up other account books .

应建立符合市场经济地位的会计账簿体系，实施出口产品明细核算和动态定价会计控制，以规避反倾销风险。

Should set up the accounting book system which accords with the economic status of market , implement export product detail checking and accounting control of dynamic pricing , in order to evade the anti-dumping risk .

例如，悬而未决的诉讼通常在财务报表的注释中揭示，但是直到诉讼结束，如果存在损失，才记录在会计账簿中。

Pending lawsuits , for example , usually are disclosed in notes accompanying the financial statements , but the loss , if any , is not recorded in the accounting records until the lawsuit is settled .

股东行使查阅权是否应该受到限制？公司有合理根据认为有限公司股东查阅会计账簿有不正当目的，可能损害公司合法利益的，可以拒绝提供查阅。

The company has a reasonable grounds to believe that the shareholder requests to review the accounting books for improper purposes , may damage the legitimate interests of the company , may refuse to provide access to .

论商事账簿的制作、保管义务及证据效力由于日记账是经济业务被首次记录的会计账簿，因而有时亦称其为原始分录账簿。

Since the journal is the accounting record in which transactions are first recorded , it is sometimes called the book of original entry . Bookkeeping means the recording of transactions , the recording-making phase of accounting .

一般认为，作为股东知情权的重要内容，股东账簿查阅权是股东在满足法定条件后，可以请求公司提供各种会计账簿和记录等文件的权利。

Generally speaking , as the important content of shareholders ' information right , shareholders ' inspection right on books and records is the right to ask the corporation to offer account books and recorders after fulfilling the certain qualification .

第四部分主要介绍股东账簿查阅权的法律救济，即公司拒绝股东行使会计账簿查阅的救济方法、并建立简便的诉讼程序等。

The fourth part mainly introduces Shareholders the right of access to books of legal remedies . That is the company refused to consult the accounting books of the exercise of shareholders relief method and set up the legal procedure , etc.

当新合伙人向现有合伙人购买产权权益时，会计账簿中的惟一变化就是将卖出合伙人的资本账户转为新合伙人的资本账户。

When a new partner buys an equity interest from a present member of a partnership , the only change in the accounts will be a transfer from the capital account of the selling partner to the capital account of the incoming partner .

域外立法关于股东账簿查阅权行权范围规定的各不相同，一般包括股东名册、公司章程、股东会会议记录、董事会（监事会）会议记录、会计账簿以及子公司的这些资料。

Foreign legislation on this subject generally include the register of shareholders , corporate charter , minutes of meetings of shareholders , board of directors ( supervisory board ) meeting records , accounting books , as well as such information of its subsidiaries .

要等到会计核查完账簿，我才会知道盈利状况如何。

I won 't know how successful it is until an accountant has gone over the books .

她当会计时对账簿做了手脚。

She fiddled the books while working as an accountant .

在对部分事业单位固定资产价值管理调查中发现，虽然单位财务管理体制规范，会计核算的账簿体系设置也较完善，但仍然存在着严重固定资产账实不符的现象。

From the investigation of fixed assets value management in part institutional units , we can discover that although financial management system is normative , accounting book system of calculation is also perfect , exists the phenomenon of accounts disagreeing with physical inventory still exists .

论隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪

On Crime Of Hiding and Deliberately Destroying Accounting Credence , Accounting Bookkeeping , Accounting Information

提出了对税务会计的凭证、账簿、报表的设计思路，具有较强的操作性；

Secondly , it puts forward the devise frame of credence , account books , reports in tax accounting , and the devise frame is maneuverable strongly ;

隐匿、意销毁会计凭证、计账簿、务会计报告罪是我国《刑法修正案》新增加的罪名。

Crime Of Hiding and Deliberately Destroying Accounting Credence , Accounting Bookkeeping , Accounting Information is a new type of crime enacted in the Amendment to the Criminal Law .

这个系统包括适应企业特定需要的会计表格、会计账簿、指导手册、流程图、计算机程序和报告。

This system consists of accounting forms , records , instruction manuals , flow charts , computers programs , and reports to fit the particular needs of the business .

第一百七十一条公司应当向聘用的会计师事务所提供真实、完整的会计凭证、会计账簿、财务会计报告及其他会计资料，不得拒绝、隐匿、谎报。

Article171a company shall provide to the accounting firm it hires truthful and complete accounting vouchers , account books , financial and accounting statements and other accounting materials , and may not refuse to do so or conceal any of them or make any false statements .

本罪的确定适应了《中华人民共和国会计法》刑惩隐匿、意销毁会计凭证、计账簿、务会计报告行为规定的需要。

It describes the specifications of the crime and the specifications conform to those in the Accounting Law of the PRC .

会计凭证：是记录经济业务、明确经济责任、按一定格式编制的据以登记会计账簿的书面证明。

Accounting vouchers : is the recording of transactions , a clear economic responsibility , according to a certain format prepared according to the accounting books written proof .