初级会计 6'vt
'9
汇总原始凭证(cumulative source document) ]e]l08
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) }-y
sP$
工作底稿(working paper) 3?oj46gP
复式记账凭证(mvltiple account titles voucher) 0P6< 4
复式记账法(Double entry bookkeeping) @ei:/~y3
复合分录(compound entry) `(?x@Y>.Ht
划线更正法(correction by drawing a straight ling) [P"R+$"
汇总原始凭证(cumulative source document) J0"<}"
会计凭证(accounting documents) ;l'kPUv([
会计科目表(chart of accounts) @^93
q
会计科目(account title) cE0Kvqe`
红字更正法(correction by using red ink) @ 6{U*vs
会计核算形式(bookkeeping procedures) _Vxk4KjP5
过账(posting) rJl'+Ae9N|
会计致迹╝ccounting entry)
'HDbU#vD
会计循环(accounting cycle) zMQ|j_l9E
会计账簿(Book of accounts) UHW;e}O5
活页式账簿(loose-leaf book) H&zhYKw
集合分配账户(clearing accounts) l<#*[TJ
计价对比账户(matching accounts) "Hw%@
记账方法(bookkeeping methods) 5UHxB"`C
记账规则(recording rules) f;
1C)
记账凭证(voucher) ,l_n:H+"F
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
[{!5{k!
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) A1,- qv1s
简单分录(simple entry) U
i ~*]
结算账户(settlement accounts) p6'wg#15
结账(closing account) N/fH% AtM
结账分录(closing entry) Pkw` o #
借贷记账法(debit-credit bookkeeping) u2 xb ^vu
通用日记账核算形式(bookkeeping procedure using general journal) \aG:l.IM0
外来原始凭证(source document from outside) 5=--+8[ bV
现金日记账(cash journal)