初级会计 OE' ?3S
汇总原始凭证(cumulative source document) C(zgBk
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) }a?PBo`
工作底稿(working paper) BrF/-F
复式记账凭证(mvltiple account titles voucher) VuA7rIF$66
复式记账法(Double entry bookkeeping)
lM1~K
复合分录(compound entry) mM&Sq;JJ;
划线更正法(correction by drawing a straight ling) m ;-FP 2~
汇总原始凭证(cumulative source document) 0/K?'&$yvb
会计凭证(accounting documents) %@tKcQ
会计科目表(chart of accounts) #HFB*>
会计科目(account title) t80s(e
红字更正法(correction by using red ink) S:)Aj6>6
会计核算形式(bookkeeping procedures) |,3s]b`
过账(posting) M)S(:Il6Xx
会计致迹╝ccounting entry) <=.0
P/N
会计循环(accounting cycle) Aq'yr,
会计账簿(Book of accounts) wZ6D\I
活页式账簿(loose-leaf book) d 90
集合分配账户(clearing accounts) vD<6BQR
计价对比账户(matching accounts) &*2\1;1tB
记账方法(bookkeeping methods) Xi$( U8J_
记账规则(recording rules) MMlryn||1
记账凭证(voucher) Fp'qn'){:#
记账凭证核算形式(Bookkeeping proced ureusing vouchers) Gl8D
GELl;
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 4=/5
简单分录(simple entry) ql"&E{u?
结算账户(settlement accounts) GL;@heP
结账(closing account) O~
a`T
结账分录(closing entry) PdiP5S }/
借贷记账法(debit-credit bookkeeping) mGx!{v~i&
通用日记账核算形式(bookkeeping procedure using general journal) HYVSi3[
外来原始凭证(source document from outside) j"(o>bv7
现金日记账(cash journal)