The debit and credit accounting system shall be adopted unless it is specially provided for in the relevant provisions of these Rules.

本规范有关规定除特别指出外，均指采用借贷记帐法。

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The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.

合营公司采用国际通用的权责发生制和借贷记帐法记帐。

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Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.

复式会计，复式簿记一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。

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Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.

复式会计，复式簿记一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。

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