Ariticle 9 the double - entry bookkeeping system should be used for recording all accounting transations 第九條企業(yè)的會(huì)計(jì)記賬采用借貸記賬法。
The tokyo metropolitan government became the first in the nation to introduce a new public accounting system that more clearly shows the state of public assets by adopting a double entry bookkeeping system in april this year 2006年7月進(jìn)一步簡(jiǎn)明政府機(jī)關(guān)的會(huì)計(jì)制度東京都廳從今年4月開(kāi)始,在全國(guó)第一家導(dǎo)入了采用復(fù)式簿記方式使公共資產(chǎn)狀況更加清晰明了的新的公家會(huì)計(jì)系統(tǒng)。