初级会计 )eX{a/Be
汇总原始凭证(cumulative source document) A(XX2f!i
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) PTQN.[bBh
工作底稿(working paper) 7OPRf9+o
复式记账凭证(mvltiple account titles voucher) ?>R(;B|ER
复式记账法(Double entry bookkeeping) tI0D{Xrc
复合分录(compound entry) y2B'0l
划线更正法(correction by drawing a straight ling) >2'A~?%
汇总原始凭证(cumulative source document) 6m:$RW
会计凭证(accounting documents) $|@-u0sv
会计科目表(chart of accounts) F${}n1D
会计科目(account title) Y 6jgAq
红字更正法(correction by using red ink) ?wIw$p>wT
会计核算形式(bookkeeping procedures) 7 /"Z/^
过账(posting) L8pKVr
会计致迹╝ccounting entry) NwKj@ Jos
会计循环(accounting cycle) HbCcROl(
会计账簿(Book of accounts) i\>?b)a>
活页式账簿(loose-leaf book) WxJaE;`Ige
集合分配账户(clearing accounts) 8NWuhRRrw
计价对比账户(matching accounts)
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记账方法(bookkeeping methods) 'O
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记账规则(recording rules) YvUV9qps~
记账凭证(voucher) 7?y([i
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) f?QP(+M5.
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) /.UISArH
简单分录(simple entry) &jrc]
结算账户(settlement accounts) :@Ml-ZE
结账(closing account)
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结账分录(closing entry) e\ZV^h}TQ
借贷记账法(debit-credit bookkeeping) |lIgvHgg
通用日记账核算形式(bookkeeping procedure using general journal) Kciz^)
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外来原始凭证(source document from outside) 5p7i9"tgn
现金日记账(cash journal)