各种帐簿中的记录，如需更正，必须严格按照会计人员工作规则进行。
Corrections to any of the accounting books must be made strictly following the working rules for accounting personnel .
会计准则是会计人员从事会计工作的规则和指南。
Accounting standards is the accounting personnel engaged in accounting rules and guidelines .
会计人员工作规则