People's Republic of China (PRC) accounting law
Article 9 All units must conduct accounting according to the actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports. No unit may use false economic and business matters or materials for accounting.
Article 10 The following economic and business matters shall be accounted for through accounting procedures:
(1) Receipt and payment of currency and securities;
(two) the receipt, increase or decrease and use of the property;
(3) The occurrence and settlement of creditor's rights and debts;
(4) Increase or decrease of capital and funds;
(5) Calculation of income, expenditure, expenses and costs;
(six) the calculation and processing of financial results;
(seven) other matters that need to go through accounting procedures and conduct accounting.