初级会计 8AOJ'~$
汇总原始凭证(cumulative source document)
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ="P3TP
工作底稿(working paper) 88$G14aXEk
复式记账凭证(mvltiple account titles voucher) c&e?_@}|
复式记账法(Double entry bookkeeping) [58xT>5
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复合分录(compound entry) 5 b( [1*
划线更正法(correction by drawing a straight ling) 6cb;iA
汇总原始凭证(cumulative source document) KtA0
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会计凭证(accounting documents) iL)q':xz
会计科目表(chart of accounts) -z-58FLlO
会计科目(account title) L L7a20
红字更正法(correction by using red ink) 'bN\bbR
会计核算形式(bookkeeping procedures) Jb#*QJ=
过账(posting) @c,}\"(
会计致迹╝ccounting entry) pj6Q0h)
会计循环(accounting cycle) 2(YZTaY
会计账簿(Book of accounts) ]m{;yOQdsC
活页式账簿(loose-leaf book) TSt-#c4B
集合分配账户(clearing accounts) BBm.;=8@ ^
计价对比账户(matching accounts) 3o%JJIn&
记账方法(bookkeeping methods) M3Q#=yy$D$
记账规则(recording rules)
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记账凭证(voucher) .[? E1we
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) [9u/x%f(
简单分录(simple entry) K8$Hg:Ky-/
结算账户(settlement accounts) U#gHc:$
结账(closing account) JR<#el
结账分录(closing entry) Z=_p
借贷记账法(debit-credit bookkeeping) >r2m1}6g"
通用日记账核算形式(bookkeeping procedure using general journal) 9TjAEeU
外来原始凭证(source document from outside) .;u(uB;J6
现金日记账(cash journal)