借贷记账法的记账规则是 :“有借必有贷 ,借贷必相等”。在记录每笔经济业务时 ,要记入一个账户的借方时 ,还要记入另一个账户或几个账户的贷方 ;相反 ,在记入一个账户贷方时 ,同时还要记入另一个账户或几个账户的借方。并且记入借方的金额一定要等于记入贷方的金额。在会计实 The rules of debit and credit bookkeeping are: “Loans must be borrowed, loans must be equal”. In the course of recording each economic activity, the debit of one account is credited to the credit of another account or to several accounts. Conversely, when crediting one account, it is also credited to another account or Several accounts debit. And the amount credited to the borrower must equal the amount credited to the lender. In accounting reality