Ariticle 9 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。
It is now possible to see how double-entry bookkeeping pro-duces this equilibrium of results by ensuring that the equati现在可以看一下复式记帐法如何通过保障会计等式在任何时候都有效，从而使薄记产生这种平衡关系。