Article 24 | | The accounting practice of a company or an enterprise shall be in conformity with the provisions of this Chapter, in addition to the provisions of Chapter II of this Law. |
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| Article 25 | | Companies and enterprises are required to 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 transactions and operational matters which actually occur. |
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| Article 26 | | Companies and enterprise may not conduct the following acts: |
| | (1) | | Arbitrarily changing the criteria for the confirmation of assets, debts and owners' equities or changing methods of their calculation, fraudulently listing the assets, debts or owners' equities, listing more or less than their actual amounts, or omitting such items. |
| | (2) | | Fraudulently listing or concealing revenues, delaying to confirm revenues or confirming revenues in advance. |
| | (3) | | Arbitrarily changing the criteria for the confirmation of expenses or costs, or changing the method of their calculation, listing the expenses and costs fraudulently, listing more or less than the actual amounts of expenses or costs, or omitting such items. |
| | (4) | | Making arbitrary adjustment on the methods of calculation or distribution of profits, fabricating false profits or concealing profits. |
| | (5) | | Other acts violating the provisions of the uniform accounting system of the State. |
