The Record Retention Guide CPA.NET（记录保留指南CPA.NET）.pdf

The Record Retention Guide Prepared by . . . The Massachusetts Society of Certified Public Accountants, Inc. Federal Taxation Committee ©2004 Massachusetts Society of CPAs, Inc. The Record Retention Guide Table of Contents Page Introduction 2 Accounting Systems 3 Corporate Records 3,4 Fixed Assets 4 Accounting Firms 4 Human Resources 4,5 Insurance 5 Legal 5 Payroll 5,6 Security 6 Taxation 6 Miscellaneous 6 Individual Records 7 How to Prove Certain Business Expenses 8 Substantiation for Charitable Deductions 9 1 The Record Retention Guide INTRODUCTION Businesses must maintain book and records so that an accounting of the bus