"although accounting Books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit." 虽设置帐簿,但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查帐的
Vouchers including payment vouchers, receipt vouchers and journal vouchers; 记帐凭证包括支出传票,收入传票及分录传票;