- rules of debit and credit
- 借贷: borrow or lend money debit a ...
- 规则: rule; regulation; ordination ...
- 记账规则: recording rules
- 借贷记帐法: debit and credit accounting system; debit credit plan; debit-credit accounting system; debit-credit bookkeeping method; debit-credit plan; debit-credit recording plan
- 贷记账款和实收现金缴款: credits and cash payments received
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