permanent file　

permanent file　永久性档案，永久性文件　

Separate file of working papers，documents，and schedules that will be used for ensuing audits.A permanent file usually contains copies or summaries of various documents such as minutes of the board meetings，lease agreements，schedules of capital assets including fixed assets and capital stock，the charter of the corporation，and descriptions of the accounting methods，policies，and internal control systems of the company.