借贷记账法
jiè dài jì zhànɡ fǎ
- 名debit-credit bookkeeping method;debit and credit accounting system
借贷记账法-
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 .
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这种教学方法使学生能形象直观地理解和把握借贷记账法。
This method enable students to understand and grasp Debiting and Crediting Accounting Method figuratively and visually .
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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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会计上所有交易的记录都采用借贷复式记账法。
The debit and credit double entry bookkeeping technique is to be used for recording ALT accounting transactions .