本规范有关规定除特别指出外,均指采用借贷记帐法。
The debit and credit accounting system shall be adopted unless it is specially provided for in the relevant provisions of these Rules.
合营公司采用国际通用的权责发生制和借贷记帐法记帐。
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.
第十一条合营企业采用借贷复式记帐法。
Article 11 Joint ventures shall adopt debit and credit double entry bookkeeping.
第十一条、本公司采用借贷复式记帐法。
Article 11 the company employs the bookkeeping of debit and credit.
第十一条、本公司采用借贷复式记帐法。
Article 11 the company employs the bookkeeping of debit and credit.
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