初级会计 7uzkp&+:
汇总原始凭证(cumulative source document) |i++0BU
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ):iA\A5q[
工作底稿(working paper) / m=HG^!
复式记账凭证(mvltiple account titles voucher) AK@9?_D
复式记账法(Double entry bookkeeping) SL5Ai/X0N
复合分录(compound entry) | Bi!
划线更正法(correction by drawing a straight ling) Bve.C
汇总原始凭证(cumulative source document) K6R.@BMN
会计凭证(accounting documents) vN;mPd~g
会计科目表(chart of accounts) KCs[/]
会计科目(account title) !KUi\yQ1
红字更正法(correction by using red ink) 0Vx.nUQ
会计核算形式(bookkeeping procedures) EN/,5<S<,[
过账(posting) `nu''B
H
会计致迹╝ccounting entry) u?C#4
会计循环(accounting cycle) E>K!Vrh-L
会计账簿(Book of accounts) 9H]{g*kL
活页式账簿(loose-leaf book) A}l3cP;
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集合分配账户(clearing accounts) nrjE.+v
计价对比账户(matching accounts) q@{B
t{$x
记账方法(bookkeeping methods) i{`:(F5*
记账规则(recording rules) @{2
5xTt
记账凭证(voucher) B6={&7U2
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) nR*ryv
简单分录(simple entry) W)bLSL]`E
结算账户(settlement accounts) 1jcouD5?H
结账(closing account) w(L4A0K[
结账分录(closing entry) +~p88;
借贷记账法(debit-credit bookkeeping) ,y#Kv|R
通用日记账核算形式(bookkeeping procedure using general journal) 9iQq.$A .
外来原始凭证(source document from outside) uLV#SQ=bZN
现金日记账(cash journal)