初级会计 ZF11v(n
汇总原始凭证(cumulative source document) "YdDaj</
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) *t]&b ;=gE
工作底稿(working paper) aaa#/OWQ
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复式记账凭证(mvltiple account titles voucher) +%cr
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复式记账法(Double entry bookkeeping) U}C#:Xi>$
复合分录(compound entry) #uR q] 'P
划线更正法(correction by drawing a straight ling) Al-%j- j@-
汇总原始凭证(cumulative source document) /w0v5X7
会计凭证(accounting documents) O]4
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会计科目表(chart of accounts) 5M.n'*
会计科目(account title) /{#_Um0.
红字更正法(correction by using red ink) 7`'fUhB!
会计核算形式(bookkeeping procedures) 5yN8%_)T
过账(posting) l4B O@
会计致迹╝ccounting entry) Hh'14n&W
会计循环(accounting cycle) (Q
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会计账簿(Book of accounts) 4`'BaUU(
活页式账簿(loose-leaf book) NtP.)
集合分配账户(clearing accounts) owS@dbO
计价对比账户(matching accounts) BNKo6:wy
记账方法(bookkeeping methods) 0f}Q~d=QL
记账规则(recording rules) tEs[zo+DR-
记账凭证(voucher) R.WsC bU
记账凭证核算形式(Bookkeeping proced ureusing vouchers) @W5hrei
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) )V =K#MCK
简单分录(simple entry) s)'_{ A"h
结算账户(settlement accounts) }SvWC8
结账(closing account) \5pAG
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结账分录(closing entry) YPJx/@Z`
借贷记账法(debit-credit bookkeeping) @Y<ZT;J
通用日记账核算形式(bookkeeping procedure using general journal) CFrHNU
外来原始凭证(source document from outside) yp/V8C
现金日记账(cash journal)