初级会计 RgM=g8}M
汇总原始凭证(cumulative source document) X~\O]
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) "uyr@u0b
工作底稿(working paper) evVxzU&
复式记账凭证(mvltiple account titles voucher) rO/Sj<0^
复式记账法(Double entry bookkeeping) wW<u)|>ye
复合分录(compound entry) ^
b=
;
划线更正法(correction by drawing a straight ling) .&>3nu
汇总原始凭证(cumulative source document) k%s,(2)30
会计凭证(accounting documents) %Z*)<[cIE0
会计科目表(chart of accounts) "Z dI~
会计科目(account title) 1$m{)Io2(
红字更正法(correction by using red ink) Rdj^k^V+a1
会计核算形式(bookkeeping procedures) sULsU t#
过账(posting) gh^w
!tH3
会计致迹╝ccounting entry) F2)KAIl
会计循环(accounting cycle) '?X?'_3
会计账簿(Book of accounts) 8N<mV^|}
活页式账簿(loose-leaf book) N\CHIsVm>
集合分配账户(clearing accounts) *r!qxiY=
r
计价对比账户(matching accounts) X@)'E9g5:
记账方法(bookkeeping methods) % S>6Q^B
记账规则(recording rules) moMNd(p
记账凭证(voucher) RYl\Q,#
记账凭证核算形式(Bookkeeping proced ureusing vouchers) *Rc?rMF !
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) RyWfoLc
简单分录(simple entry) 2Z`Jr/
结算账户(settlement accounts)
=<ht@-1
结账(closing account) #TeAw<2U
结账分录(closing entry) ZHj7^y@P
借贷记账法(debit-credit bookkeeping) ]/[@.
通用日记账核算形式(bookkeeping procedure using general journal) z38Pi
外来原始凭证(source document from outside) KT*"Sbh
现金日记账(cash journal)