Enterprises in the Development Zones enjoying import and export preferential treatment shall set up special account books for goods enjoying duty - exemption and duty-reduction.
第十一条开发区内享受进出口优惠待遇的企业，应建立减免税货物的专门帐册。
Article 172 Except for the statutory account books, a company shall not set up other account books. No company asset may be deposited into any individual's account.
第一百七十二条公司除法定的会计账簿外，不得另立会计账簿。对公司资产，不得以任何个人名义开立账户存储。
Article 57 the Foundation shall set up the accounting system, and shall properly keep the relevant account books and vouchers for inspection by the supervisors and the competent authority.
第57条(会计制度)基金会应订定会计制度，并应妥适保存相关会计簿籍及凭证，以备监事及主管机关查核。
Article 11 the manufacturer shall, according to regulation, set up and keep account books, evidential documents and relevant records sufficient for the accurate calculation of tobacco and alcohol tax.
第11条产制厂商应依规定设置并保存足以正确计算烟酒税之帐簿、凭证及会计纪录。
Article 11 Enterprises in the Development Zones enjoying import and export preferential treatment shall set up special account books for goods enjoying duty - exemption and duty-reduction.
第十一条开发区内享受进出口优惠待遇的企业，应建立减免税货物的专门帐册。
Article 11 Enterprises in the Development Zones enjoying import and export preferential treatment shall set up special account books for goods enjoying duty - exemption and duty-reduction.
第十一条开发区内享受进出口优惠待遇的企业，应建立减免税货物的专门帐册。
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