业务收支以外国货币为主的单位，也可以选定某种外国货币作为记帐本位币， 但是编报的会计报表应当折算为人民币反映。

Units whose primary income and outlays are in foreign currency (currencies) may choose a certain foreign currency as the unit used for accounting purposes. In such cases, the currency shall be converted into renminbi when compiling accounting statements."

第十条 会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一 的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。

Article 10.   Accounting proofs, accounting books, accounting statements and other accounting data shall conform to provisions regarding uniform state accounting systems. Forgery or alteration of accounting proofs or accounting books or submission of false accounting statements are not allowed."

用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿 、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定。

When computers are used in accounting, requirements regarding software used and the accounting proofs, accounting books, accounting statements and other accounting data generated therefrom shall conform to State Council and Ministry of Finance provisions.

第十一条 办理本法第七条规定的事项，必须填制或者取得原始凭证，并及时送交会计机构。 会计机构必须对原始凭证进行审核，并根据经过审核的原始凭证编制记帐凭证 。

Article 11.   In handling the matters listed in Article 7 of this Law, original vouchers must be filed or presented, and should be handed over to the accounting body in good time. The accounting body must examine the original vouchers and draw up accounting vouchers on the basis of the examined original vouchers.

第十二条 各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿 。

Article 12.   Units may set up their own accounting departments and accounts books in accordance with the provisions of the accounting system.

会计机构根据经过审核的原始凭证和记帐凭证，按照国家统一的会计制度关于 记帐规则的规定记帐。

The accounting body, according to the examined original vouchers and accounting vouchers, shall calculate accounts in line with the provisions of the accounting system.

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 。

Article 13.   Units should set up a property-checking system to ensure that the accounting records conform with the quantities of existing materials and funds.

第十四条 各单位按照国家统一的会计制度的规定，根据帐簿记录编制会计报表，报送财政部门和有关部门。

Article 14.   Units shall compile accounting statements according to the uniform state accounting systems and on the basis of accounting books and submit them to the Ministry of Finance and other departments concerned.

会计报表由单位领导人和会计机构负责人、会计主管人员签名或者盖章。设置 总会计师的单位并由总会计师签名或者盖章。

Accounting reports should be signed or sealed by the unit's administrative head, the leading member of the accounting body and the accountant in charge. Units with a general accountant should also have their accounting reports signed or sealed by him or her.

第十五条 会计凭证、会计帐簿、会计报表和其他会计资料，应当按照国家 有关规定建立档案，妥善保管。会计档案的保管期限和销毁办法，由国务院财政部 门会同有关部门制定。

Article 15.   Vouchers, accounts books, reports and other accounting data should be filed and well kept in accordance with the related rules of the State. The time limits for the keeping of accounting files and the methods of their destruction will be decided by the financial department of the State Council jointly with the departments concerned.

第三章 会计监督

Chapter III   Accounting Supervision

第十六条 各单位的会计机构、会计人员对本单位实行会计监督。

Article 16.   The accounting body and accounting personnel in various units may practise accounting supervision in their own units.

第十七条 会计机构、会计人员对不真实、不合法的原始凭证，不予受理； 对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。

Article 17.   The accounting body and accounting personnel should not accept or handle any false or illegal vouchers and should return any inaccurate and incomplete vouchers for correction or completion.

第十八条 会计机构、会计人员发现帐簿记录与实物、款项不符的时候，应 当按照有关规定进行处理；无权自行处理的，应当立即向本单位领导人报告，请求查明原因，作出处理。

Article 18.   When the accounting body and accounting personnel find that differences exist between accounting records and quantities of existing materials and funds, they should deal with them according to the relevant provisions; if the required authority is not held by the particular accounting body or personnel it should immediately be reported to the administrative head of their unit, in order that the truth may be discovered and a decision made.

第十九条 会计机构、会计人员对违法的收支，不予办理。

Article 19.   Accounting agencies or accountants shall refuse to handle illegal income and outlays.

会计机构、会计人员认为是违法的收支，应当制止和纠正；制止和纠正无效的 ，应当向单位领导人提出书面意见，要求处理。单位领导人应当自接到书面意见之 日起十日内作出书面决定，并对决定承担责任。

Accounting agencies or accountants shall take action to stop or correct illegal income and outlays; where their action is ineffectual, they shall submit a written memorandum asking the unit's leader to handle it. The unit's leader shall, within ten days of receipt of the memorandum, make a decision which shall be put in writing, to which he is held accountable.

会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出 书面意见的，也应当承担责任。

Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.

对严重违法损害国家和社会公众利益的收支，会计机构、会计人员应当向主管 单位或者财政、审计、税务机关报告，接到报告的机关应当负责处理。

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