初级会计 FE)L?
汇总原始凭证(cumulative source document) G|Du/XYh
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ?0Qm
工作底稿(working paper) O>=D1no*
复式记账凭证(mvltiple account titles voucher)
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复式记账法(Double entry bookkeeping) :\+;5Se+l
复合分录(compound entry) 3MR4yw5v
划线更正法(correction by drawing a straight ling) %lw!4Z\gg
汇总原始凭证(cumulative source document) v.08,P{b
会计凭证(accounting documents) v Kzq7E
会计科目表(chart of accounts) >taC_f06
会计科目(account title) ^_5Nh^
红字更正法(correction by using red ink) -`mHb
会计核算形式(bookkeeping procedures) ;OlC^\e
过账(posting) kp~@Ub
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会计致迹╝ccounting entry) '$]u?m
会计循环(accounting cycle) L{hP&8$k
会计账簿(Book of accounts) "g)@jqq:>
活页式账簿(loose-leaf book) 9tW=9<E
集合分配账户(clearing accounts) vGK'U*gGD
计价对比账户(matching accounts)
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记账方法(bookkeeping methods) o;+J3\
记账规则(recording rules) 7R 40t3
记账凭证(voucher) 7*e7P[LQU
记账凭证核算形式(Bookkeeping proced ureusing vouchers) L}bS"=B[&W
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ,= ;d<O8
简单分录(simple entry) 8+Y+\
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结算账户(settlement accounts) edt(Zzk@3-
结账(closing account) AXV+8$ :R
结账分录(closing entry) ZiBTe,;
借贷记账法(debit-credit bookkeeping) Z|YiYQl[)
通用日记账核算形式(bookkeeping procedure using general journal) %)7HBj(*J
外来原始凭证(source document from outside) ]%y
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现金日记账(cash journal)