Preparing Company Accounts
指出法律未强制个体户按固定格式记账，但为应对税务和经营分析仍需记账；而公司则必须依法记账并遵守公司法规定。
In law there is no legal duty for a sole trader to keep accounts in a set format, although it obviously makes sense for them to do so because they have to deal with the tax authorities. Accounts are also necessary from the management angle in order to review how well the business is performing. Companies, however, must by law keep accounts and comply with the legislation which is mainly contained in the Companies Acts.