以下为句子列表：
英文: Article 9 Every unit must,according to the economic transaction and operational matters which actually occur,conduct accounting, draw up accounting documents,enter account books and prepare financial and accounting reports .
中文: 第九条各单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计帐簿，编制财务会计报告。
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