初级会计 U07G&?/
汇总原始凭证(cumulative source document) u*h+c8|zI
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) U@'F9UB`
工作底稿(working paper) )NjxKSiU@
复式记账凭证(mvltiple account titles voucher) Y-ZTv(<
复式记账法(Double entry bookkeeping) +t8{aaV
复合分录(compound entry) n1E^8[~'
划线更正法(correction by drawing a straight ling) ^7p>p8
汇总原始凭证(cumulative source document) 1s "/R
会计凭证(accounting documents) bP+b~!3
会计科目表(chart of accounts) q@@C|oqEX
会计科目(account title) Zqp<8M2
红字更正法(correction by using red ink) Fv!KLw@
会计核算形式(bookkeeping procedures) ^q@6((O
过账(posting) qX_(
M2oLU
会计致迹╝ccounting entry) +k?0C?/T;
会计循环(accounting cycle) f7du
1k3
会计账簿(Book of accounts) \9Yc2$dY
活页式账簿(loose-leaf book) sI,S(VWor
集合分配账户(clearing accounts) {=Y3[
计价对比账户(matching accounts) ;ND)h pD+
记账方法(bookkeeping methods) ~N!-4-~p
记账规则(recording rules) gX'nFGqud
记账凭证(voucher) CS\ E]f
记账凭证核算形式(Bookkeeping proced ureusing vouchers) +\D?H.P
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) uG:xd0X+W
简单分录(simple entry) [BLB
xSL
结算账户(settlement accounts) ajJ+Jn\
结账(closing account) iC`mj
结账分录(closing entry) OZCbMeB{+J
借贷记账法(debit-credit bookkeeping) ]A.tauSW
通用日记账核算形式(bookkeeping procedure using general journal)
p]^?4
外来原始凭证(source document from outside) 97L|IZ s)
现金日记账(cash journal)