以下为句子列表：
英文: Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the State, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the uni
中文: 会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充。
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英文: Article 15 Account book entries must be conducted on the basis of the examined accounting vouchers and conform to the provisions of relevant laws,administrative regulations and the uniform accounting system of the State.
中文: 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。
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英文: Article 25 Companies and enterprises must confirm, calculate and record assets, debts, owners' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the State on the basis of the economic tr
中文: 第二十五条公司、企业必须根据实际发生的经济业务事项，按照国家统一的会计制度的规定确认、计量和记录资产、负债、所有者权益、收入、费用、成本和利润。
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英文: Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the State.
中文: 使用电子计算机进行会计核算的，其会计帐簿的登记、更正，应当符合国家统一的会计制度的规定。
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