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Article 112 The post-liquidation accounting archives and business documents shall be handled in accordance with relevant rules and regulations.

第一百一十二条清算后的会计档案及业务资料依照有关规定处理。

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified 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。

Article 14 Accounting documents include original documents and accounting vouchers.

第十四条会计凭证包括原始凭证和记帐凭证。

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State

第十三条会计凭证、会计账簿、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

Article 15 Entries into account books must be based on the examined and verified accounting documents and comply with the provisions of related laws, administrative regulations and the State's unified accounting system.

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。

Article 15 Entries into account books must be based on the examined and verified accounting documents and comply with the provisions of related laws, administrative regulations and the States unified accounting system.

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。

Article 15 The intrinsic risk is the possibility of the occurrence of errors in the business and relevant accounting treatment of the audited entity, provided that there is no internal control.

第十五条固有风险是假设在没有内部控制的情况下，被审计单位的业务和相应的会计处理发生差错的可能性。

Article Tags: business , outsourcing , accounting outsourcing , offshore data entry , data entry services , software outsourcing .

文章标签：企业，外包，会计外包，离岸数据输入，数据输入服务，软件外包。

This article stresses in practice calculation accounting entry processing, had considered some processing detail, has not used in teaching material's formula, intends to simplifies, is advantageous for the understanding.

本文侧重于实务核算中的会计分录处理，考虑了一些处理细节，没有使用教材中的计算公式，意在化繁为简，便于理解。

Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

企业应当以权责发生制为基础进行会计确认、计量和报告。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。