初级会计 Rmn|!C%%K
汇总原始凭证(cumulative source document) N:64Gko"K
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) m==DBh
工作底稿(working paper)
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复式记账凭证(mvltiple account titles voucher) vt"bB
复式记账法(Double entry bookkeeping) z{BgAI,
复合分录(compound entry) 8[@Y`j8
划线更正法(correction by drawing a straight ling) xC
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汇总原始凭证(cumulative source document) KgYQxEbIW
会计凭证(accounting documents) F&p42!"
会计科目表(chart of accounts) eI`%J3BxR
会计科目(account title) \5N\NN @J
红字更正法(correction by using red ink) Jon3ywd1Y
会计核算形式(bookkeeping procedures) <}&J|()
过账(posting) =_E$* }
会计致迹╝ccounting entry) ~)pZ5%C
会计循环(accounting cycle) g@O?0
,+1
会计账簿(Book of accounts) WllQM,h
活页式账簿(loose-leaf book) FDF DB
集合分配账户(clearing accounts) N49{J~
计价对比账户(matching accounts) (JOR:
1aT
记账方法(bookkeeping methods) (i{ZxWW&
记账规则(recording rules) Q>X1 :Zn3
记账凭证(voucher) Z8h;3Ek
记账凭证核算形式(Bookkeeping proced ureusing vouchers) !+Cc^{
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) +5O^{Ce6
简单分录(simple entry) 6 Yva4Lv
结算账户(settlement accounts) J7WNgl%
u
结账(closing account) .+8#&Uy
结账分录(closing entry) 3`3my=
借贷记账法(debit-credit bookkeeping) W4qT]m
通用日记账核算形式(bookkeeping procedure using general journal) 8:I-?z;S
外来原始凭证(source document from outside) +Y+fM
现金日记账(cash journal)