(1) Assets and expenses plus "debit" minus "credit".

(2) Debt, income, owner's equity and profit plus "loan". The bookkeeping rules of the debit-credit bookkeeping method can be summarized as follows: where there is a loan, there must be a loan, and the loan must be equal.

First, when the debit-credit bookkeeping method is adopted, the debit of one (or several) accounts and the credit of another (or several) accounts should be recorded for each economic transaction, that is, "if there is a loan, there must be a loan"; The amount recorded by the account debit must be equal to the amount recorded by the account credit, that is, "Debit and credit must be equal".

Second, the recorded accounts can be the same type of accounts or different types of accounts, but they must be in two accounting directions, and they can neither be debited nor credited;

Third, the debit amount must be equal to the credit amount.