采用借贷记账法
Debit and credit bookkeeping method is adopted
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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.
youdao
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.
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