初级会计 (@0O
汇总原始凭证(cumulative source document) o|pT;1a"
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) vxQ8t!-u
工作底稿(working paper) {LzH&qu
复式记账凭证(mvltiple account titles voucher) bvBHYf:^
复式记账法(Double entry bookkeeping) KW^<,qt5w
复合分录(compound entry) R<ND=[}s
划线更正法(correction by drawing a straight ling) $
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汇总原始凭证(cumulative source document) z&8un%Jt
会计凭证(accounting documents)
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会计科目表(chart of accounts) sZgRt
会计科目(account title) 'J)2g"T@
红字更正法(correction by using red ink)
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会计核算形式(bookkeeping procedures) /t<@"BoV
过账(posting) D('2p8;2"7
会计致迹╝ccounting entry) +k<w!B*
会计循环(accounting cycle) ~ (On|h
会计账簿(Book of accounts) >ydRSr^
活页式账簿(loose-leaf book) C#V ~Y
集合分配账户(clearing accounts) zLw{ {|
计价对比账户(matching accounts) NSAF4e
记账方法(bookkeeping methods) )jrT6x^IB
记账规则(recording rules) RkeltE~u
记账凭证(voucher) (6
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) HL3XyP7
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) qZEoiNH(Tj
简单分录(simple entry) H5cV5E0
结算账户(settlement accounts) o KD/rI
结账(closing account) $h[QQ-
结账分录(closing entry) _Us*+
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借贷记账法(debit-credit bookkeeping) V! |qYM.
通用日记账核算形式(bookkeeping procedure using general journal) ''OfS D_g
外来原始凭证(source document from outside) Qe"pW\
现金日记账(cash journal)