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Accounting Law of the People's Republic of China&n
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1985.05.01
STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS
ACCOUNTING LAW OF THE PEOPLE'S REPUBLIC OF CHINA
 (Adopted at the Ninth Meeting of the Standing Committee of the
Sixth National  People's Congress and promulgated by Order No. 21 of
the President of the People's Republic of China on January 21, 1985,
and effective as of May 1, 1985)
CONTENTS
CHAPTER I GENERAL PROVISIONS
CHAPTER II ACCOUNTING PRACTICE
CHAPTER III ACCOUNTING SUPERVISION
CHAPTER IV ACCOUNTING OFFICES AND ACCOUNTING PERSONNEL
CHAPTER V LEGAL LIABILITY
CHAPTER VI SUPPLEMENTARY PROVISIONS
CHAPTER I GENERAL PROVISIONS
 @@ Article 1. This Law is formulated in order to improve accounting
work, to ensure that accounting personnel exercise their functions
and powers according  to law and to bring into play the role of
accounting  in  upholding  the  state  systems of public finance
administration and financial management, protecting socialist public
property,  strengthening  economic management and raising economic
results.
 @@  Article  2.  State  enterprises and institutions, government
agencies, public  organizations and armed forces shall abide by this
Law in handling accounting affairs.
 @@  Article  3.  Accounting offices and accounting personnel must
abide by laws  and  regulations,  and  handle accounting affairs,
conduct accounting computation  and control and exercise accounting
supervision in accordance with the stipulations of this Law.
  @@  Article  4.  Administrative  heads  of  all  localities,
departments  and  units  shall  direct their accounting offices,
accounting personnel and other personnel in implementing this Law and
shall ensure that the functions and powers of accounting personnel are
not infringed upon. No one is allowed to attack or retaliate against
accounting personnel.
 Moral  encouragement  and  material  awards shall be given to the
accounting personnel  who  have made outstanding achievements in
conscientiously implementing this Law and who are devoted to their duty.
 @@ Article 5. The department of finance under the State Council
shall administer the accounting work throughout the country.
 The  departments  of finance under the local people's governments at
various levels shall administer the accounting work of their respective
areas.
 @@  Article  6. A uniform accounting system of the state shall be
formulated by the department of finance under the State Council in
accordance with this Law.
 The  departments of finance under the people's governments of the
provinces,  autonomous  regions,  and  municipalities  directly
under  the  Central Government,  the  competent departments of the
State Council and the General Logistics Department of the Chinese
People's  Liberation  Army  may, on condition that this Law and the
uniform accounting system of the state are not contravened, formulate
accounting systems or supplemental stipulations for  their respective
areas  and  departments  and  submit  them  to the department of
finance under the State Council for examination and approval or for the
record.
CHAPTER II ACCOUNTING PRACTICE
 @@  Article  7.  Accounting  procedures  shall be undertaken and
accounting conducted with respect to the following transactions:
  (1)  receipts and disbursements of cash holdings and valuable
securities;
 (2)  receipts,  issuances,  additions,  reductions  and  use of
money and articles of property;
(3) creation and settlement of debts and claims;
 (4)  increases  and  decreases  of  funds,  receipts  and
outlays of appropriations;
(5) computation of revenue, expenses and costs;
(6) computation and treatment of financial results; and
 (7)  other transactions that are subject to accounting procedures
and to accounting.
 @@  Article  8. The fiscal year shall start on January 1 and end on
December 31 on the Gregorian calendar.
 @@ Article 9. Account books shall be kept, using Renminbi yuan as the
unit.
 Transactions  in  foreign  currency  shall  be  converted  into
Renminbi in bookkeeping,  and the conversion rate used, as well
as the amounts in foreign currency, shall be recorded concurrently.
 @@  Article  10.  Accounting documents, account books, accounting
statements and  other  accounting information shall be authentic,
accurate and complete and shall conform to the provisions of the
accounting system.
 @@  Article  11. In handling the transactions specified in Article 7
of this Law, original documents must be drawn up or obtained, and
then promptly filed with the accounting office.
 Accounting  offices  must  examine the original documents and
prepare accounting vouchers based on the original documents examined.
 @@  Article  12. Each unit shall set up its accoun

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