| 释义 |
books of account
(accounting records) Records that disclose and explain a company’s financial position at any time and enable its directors to prepare its accounts. The books (which registered companies are required to keep by the Companies Act 2006) should reveal, on a day-to-day basis, sums received and expended together with details of the transaction, assets and liabilities, and (where appropriate) goods sold and purchased. Public companies must preserve their books for six years, private companies for three years. Company officers and auditors (but not members) have a statutory right to inspect the books. |