以下为句子列表：
英文: Article 13. Each unit shall set up a property inventory system and ensure that the accounting records conform to the physical assets and cash holdings.
中文: 第十三条各单位应当建立财产清查制度，保证帐薄记录与实物、款项相符。
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英文: Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.
中文: 第十六条会计核算应当以权责发生制为基础。
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英文: POSAM issued negative invoices with respect to these sales, and reflected the non-payment in its accounting records by showing a credit to accounts receivable and a debit to sales, thereby reversing the entries that recorded the sales.
中文: POSAM出具了有关这些销售款的负项发票，并把未付款项在会计记录中反映了出来，显示为应收帐款的贷方金额和销售款项的贷方金额，从而抵消了记录这些销售的入账。
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英文: The objectivity principle holds that the accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enter-pr
中文: 客观性原则要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
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