The passage enriches and improves the content concerned about the theory of debit and credit bookkeeping method by deeply analysing,the theory of debit and credit bookkeeping method.
通过对借贷记帐法原理的深入阐述,丰富和完善了借贷记帐法原理的相关内容,使其更加充实和具有说服力,对初学者的学习和实战操作都具有极强的指导意义。
Article8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.
第八条会计记帐采用借贷记帐法。
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。
The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.
公司采用国际通用的权责发生制和借贷记帐法记帐。
Article3 l The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.
第三十一条合营公司采用国际通用的权责发生制和借贷记帐法记帐。
Article 84 A joint venture shall adopt the internationally used accrual basis and debit and credit accounting systems for accounting.
第八十四条 合营企业会计采用国际通用的权责发生制和借贷记帐法记帐。
The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction.
会计上所有交易的纪录都采用借贷复式记帐法。
a credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.
赊销记人借项，或记人应收帐款销售帐的贷项。
compound journal entry
贷借方多项分录式，分项分录式日记帐
The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac- count that was misstated.
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。
A book in which the monetary transactions of a business are posted in the form of debits and credits.
分类帐将业务中的货币交易记录下来的帐本，分借方和贷方
offset deBits against credits
进行借方贷方冲帐结算
Amount to be put in one of the column of an account to make the total debit and credit equal
记在帐中某一栏里的金额，它使借方与贷方的总款项相平衡
To supply or lend, especially on credit.
贷款，赊帐特指以赊帐形式提供或借与
Ariticle9 The double-entry bookkeeping system should be used for recording all accounting transations.
第九条企业的会计记账采用借贷记账法。
The debit and credit double entry bookkeeping technique is to be used for recording alt accounting transactions.
会计上所有交易的记录都采用借贷复式记账法。
The account is credited monthly .
每月给帐户记入贷方。
account rendered
(指贷方交给借方审查和清算的) 借贷细帐
The act of recording a debit in an accounting is called debiting the account.
在帐户上记录一个借项的行为叫做借记帐户。