英国虽然没有单独的《会计法》,但会计工作的主要准则都通过《公司法》作了相当详细和具体的规定,并作为会计工作最基本的要求。其主要内容涉及以下几个方面: 1.关于会计记录《公司法》规定:每一公司均须设置以表示和说明公司进行交易的会计记录,对于收入支付、费用成本和资产负债各项业务进行及时、准确地记录。 Although Britain does not have a separate “accounting law”, but the main norms of accounting work through the “Company Law” made a very detailed and specific provisions, and accounting services as the most basic requirements. Its main contents cover the following aspects: 1. About accounting records The Company Law stipulates that each company shall set up accounting records for representing and describing the transactions undertaken by the company, and conduct business on income payment, overhead costs and assets and liabilities businesses Timely and accurately recorded.