Any adjustments to the book value of accounts of an enterprise are not allowed, unless otherwise required by the State laws or regulations and the State uniform accounting system.
Any adjustments to the book value of accounts of an enterprise are not allowed, unless otherwise required by the State laws or regulations and the State uniform accounting system.
除法律、行政法规和国家统一的会计制度另有规定者外，企业一律不得自行调整其账面价值。