Write the names of the accounts debited just next to the left margin of the second line and indent the credit accounts under all the debit accounts in Description column.

 
  • 在摘要欄的緊靠第二行的左邊邊緣寫(xiě)下借記賬戶(hù)的名字,借記賬戶(hù)之下縮排貸方賬戶(hù)。
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