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1·A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.

合营企业会计采用国际通用的权责发生制和借贷记账法记账。

2·Article 11 the company employs the bookkeeping of debit and credit.

第十一条、本公司采用借贷复式记帐法。

3·Article 11 Joint ventures shall adopt debit and credit double entry bookkeeping.

第十一条合营企业采用借贷复式记帐法。