会计凭证

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

Whether the accounting documents, account books, financial accounting statements and other accounting materials are truthful and complete

会计凭证、会计帐簿、财务会计报告和其他会计资料是否真实、完整

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。

The perpetual inventory system on the values of all assets are normally increasing number and reduce the number of according to relevant accounting vouchers in the books in the registration and settlement account at any time in the property of the book inventory count materials, Usually only for field inventory system of all assets according to the increasing number of relevant accounting vouchers, account credited without registration number, reduce inventory of each month according to the actual number of inventory assets, calculate this number, and reduce relevant account books recorded.

永续盘存制平时对各项财产物资的增加数和减少数都要根据会计凭证在有关的帐簿中进行连续的登记，并随时在帐簿中结算出各项财产物资的帐面结存数；实地盘存制平时只对各项财产物资的增加数根据会计凭证记入有关帐户，而不登记减少数，月末根据实地盘点的各项财产物资的实际结存数，计算出本期减少数，并记入有关帐簿。

Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .

第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务和会计流程先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，对大家今后要从事的会计职业做出分析和指导，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。