初级会计 QP5:M!O<)
汇总原始凭证(cumulative source document) n5k^v$'
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) z]l-?>Zbg
工作底稿(working paper) @@/'b'
复式记账凭证(mvltiple account titles voucher) 7lDaok
复式记账法(Double entry bookkeeping) {<}I9D5
复合分录(compound entry) ?PE1aB+{:
划线更正法(correction by drawing a straight ling) 'RV\}gqZ
汇总原始凭证(cumulative source document) |g\. 5IM#W
会计凭证(accounting documents) |<3Q+EB^
会计科目表(chart of accounts) 3]`qnSYBv
会计科目(account title) YY:iPaGO
红字更正法(correction by using red ink) r,.95@
会计核算形式(bookkeeping procedures) |t 65#1
过账(posting) I"cQ5gF?A
会计致迹╝ccounting entry) h w ;d m
会计循环(accounting cycle) $qlqWy-s
会计账簿(Book of accounts) NkA6Cp[Q,1
活页式账簿(loose-leaf book) Gp ^ owr
集合分配账户(clearing accounts) !v5sWVVR
计价对比账户(matching accounts) /[|}rqX(
记账方法(bookkeeping methods) U.pr} hq
记账规则(recording rules) fb0T/JTw
记账凭证(voucher) {7TJgS
记账凭证核算形式(Bookkeeping proced ureusing vouchers) oj^5G
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) }U?gKlLg
简单分录(simple entry) p*AP 'cR
结算账户(settlement accounts) BBU84s[
结账(closing account) P96Cw~<Q?
结账分录(closing entry) 7:VEM;[d
借贷记账法(debit-credit bookkeeping) zfjD b
通用日记账核算形式(bookkeeping procedure using general journal) 4('0f:9z+
外来原始凭证(source document from outside) K^,&ub.L)
现金日记账(cash journal)