初级会计 gB%"JDn8
汇总原始凭证(cumulative source document) Xe:rPxZf~
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) b)#rUI|O
工作底稿(working paper) >\~Er@
复式记账凭证(mvltiple account titles voucher) a;Pn.@NVq
复式记账法(Double entry bookkeeping) '
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复合分录(compound entry) FjizPg/|!
划线更正法(correction by drawing a straight ling) 1=T;6 8B
汇总原始凭证(cumulative source document) __+8wC
会计凭证(accounting documents) *:+ZEFMq
会计科目表(chart of accounts) K}
T=j+
会计科目(account title) ,cS_687o
红字更正法(correction by using red ink) bLGC
会计核算形式(bookkeeping procedures) wKpb%3
过账(posting) pd`m//G
会计致迹╝ccounting entry) 1R yE8DdP
会计循环(accounting cycle) AEx VKy
会计账簿(Book of accounts) }/\`'LQ
活页式账簿(loose-leaf book) ShlTMTgS
集合分配账户(clearing accounts) m<k6oev$
计价对比账户(matching accounts) $;$vcV9*
记账方法(bookkeeping methods) _iDVd2X"H
记账规则(recording rules) ~z]VDEJ{q
记账凭证(voucher) BHU$QX
记账凭证核算形式(Bookkeeping proced ureusing vouchers) N^wHO<IO1
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 9@IL5 47V
简单分录(simple entry) %CnNu
结算账户(settlement accounts) oC}
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结账(closing account) vf#d
结账分录(closing entry)
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借贷记账法(debit-credit bookkeeping) ^~vM*.j~j
通用日记账核算形式(bookkeeping procedure using general journal) lIx./Nf
外来原始凭证(source document from outside) L<iRqayn
现金日记账(cash journal)