以下为句子列表：
英文: Ariticle 4 An enterprises should prepare accounting vouchers, record accounting books and set up achieves for accounting documents based on the “Accounting Law of the People's Republic of China”, the “Guidelines for Fundamental Accounting Work” and the “P
中文: 第四条企业填制会计凭证、登记会计账簿、管理会计档案等要求，按照《中华人民共和国会计法》、《会计基础工作规范》和《会计档案管理办法》的规定执行。
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英文: Article 21 A sole proprietorship enterprise shall set up accounting books and conduct accounting in accordance with the law.
中文: 第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。
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英文: Article 35 Vouchers and accounting books shall be signed or sealed by the responsible person representing the business, its manager, in-charge accountant, and the accountant handling the event.
中文: 第35条记帐凭证及会计帐簿，应由代表商业之负责人、经理人、主办及经办会计人员签名或盖章负责。
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英文: Article13. All units shall establish a property inventory system to ensure that the records of accounting books tally with the objects and funds.
中文: 第十三条各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符。
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英文: Business Households of Self-employed Private Economy Should Have a Correct Understanding and View of the Significance of Establishment of Accounting Books and Taxation on Audit of Accounts.
中文: 三、个体、私营经济业户要正确理解和认识建帐和查帐征税的意义。
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