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Article 34 The Ministry Finance shall promulgate regulations governing the books of account and documentary evidence.
第34条(会计帐簿凭证管理办法之订定)营业人会计帐簿凭证之管理办法,由财政部定之.
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Book value: The net amount at which an asset appears on the Books of account.
帐面价值: 在帐簿上一项资产的净值.
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