第十二条会计应当采用借贷记账法记账。
Article XII should be used accounting bookkeeping accounting borrowing.
合营企业会计采用国际通用的权责发生制和借贷记账法记账。
A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
复式记账法的基本原理是每笔交易都有借贷双方。
The basic principle of double entry bookkeeping is that every transaction has a twofold effect.
复式记账法的基本原理是每笔交易都有借贷双方。
Thee basic principle of double entry bookkeeping is that every transaction has a twofold effect.
在实际工作中，经济业务首先被记录在日记账中，之后单个账户所记录的借贷变化情况被过账到分类账中。
In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
在经济业务记入日记账之后，每个账户的借贷变化再记入分类账中。
After the transaction HAS been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后，每个账户的借贷变化再记入分类账中。
After the transaction HAS been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
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