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。
2.
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月进一步简明政府机关的会计制度东京都厅从今年4月开始，在全国第一家导入了采用复式簿记方式使公共资产状况更加清晰明了的新的公家会计系统。
