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account books
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【经】 帐簿, 会计簿册
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详细解释：
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以下为句子列表：
英文: Article 12. Each unit shall set up its accounting items and account books in accordance with the provisions of the accounting system.
中文: 第十二条各单位按照会计制度的规定设置会计科目和会计帐簿。
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英文: Article 13 The criteria for handling business accounting related to business accounting vouchers, account titles, account books and financial statements, their names, forms, and method for preparation of financial statements, etc. shall be prescribed by t
中文: 第13条商业通用之会计凭证、会计科目、帐簿及财务报表，其名称、格式及财务报表编制方法等有关规定之商业会计处理准则，由中央主管机关定之。
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英文: Article 14 An enterprise with foreign capital must set up account books in China,conduct independent accounting, submit the fiscal reports and statements as required and accept supervision by the financial and tax authorities.
中文: 第十四条外资企业必须在中国境内设置会计帐簿，进行独立核算，按照规定报送会计报表，并接受财政税务机关的监督。
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英文: Article 15 A contractual joint venture must establish its account books within the territory of China, file its accounting statements according to relevant provisions and accept supervision by the financial and tax authorities.
中文: 第十五条合作企业必须在中国境内设置会计帐簿，依照规定报送会计报表，并接受财政税务机关的监督。
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英文: Article 16 The economic transaction and operational matters conducted by every unit shall be entered and calculated uniformly in the account books set up according to law and may not be entered or calculated in the account books set up secretly in violati
中文: 第十六条各单位发生的各项经济业务事项应当在依法设置的会计帐簿上统一登记、核算，不得违反本法和国家统一的会计制度的规定私设会计帐簿登记、核算。
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