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。
Article 3l 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。
借贷: borrow or lend money debit a ...记帐: keep accounts; keep books; b ...法: law单一记帐法: single plan复式记帐法: double entry method; double-entry bookkeeping system; doubleentry method of bookkeeping开票记帐法: bill and charge system团体记帐法: group method by budget现金记帐法: cash account method of cash budget增减记帐法: increase decrease accounting method; increase-decrease accounting method; increase-decrease bookkeeping借贷记账规则: rules of debit and credit表格式记帐法: tabular book keeping复式簿记记帐法: double entry accounting system会计机器记帐法: accounting by machine method信用卡片记帐法: cardsystem记帐时借贷方互调: complete reversal of entries标准成本的单行记帐法: single plan of standard cost标准成本的单一记帐法: single plan of standard cost标准成本的双行记帐法: dual plan for standard costs计算机上的混合记帐法: mixed item entry贷记: cr. credit; credits借贷: 1.(借钱) borrow or lend money2.(借方和贷方) debit and credit sides◇借贷抵押证书 bill of goods adventure; 借贷股票 loan stocks; lending stock; 借贷利息 loan interest; 借贷业务 lending and borrowing business; 借贷资本 loan capital; interest-bearing capital记帐: keep accounts; keep books; billing; tale; charge to an account; enter an item in an account 记帐买卖 transaction for account; 把 ... 记在他的帐上 charge sth. to his account; put the blame on him; 请把这笔金额记在我的帐上。 please charge the amount to my account. 不要忘记把这笔帐记入帐户。 don't forget to enter the item in the account转帐法: electronic fund transfer act贷记;贷项: credit贷记;信贷: credit