初级会计 ??\*D9rCn
汇总原始凭证(cumulative source document) w*6!?=jP
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) qtdxMX]iR
工作底稿(working paper) 0.u9f`04
复式记账凭证(mvltiple account titles voucher) qrM{b=
复式记账法(Double entry bookkeeping) mHI4wS>()+
复合分录(compound entry) 7SA-OFM
划线更正法(correction by drawing a straight ling)
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汇总原始凭证(cumulative source document) 1%/ NL?8#
会计凭证(accounting documents) *2"
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会计科目表(chart of accounts) n $O
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会计科目(account title) hk7(2j7B
红字更正法(correction by using red ink)
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会计核算形式(bookkeeping procedures) s.p1L
过账(posting) wv7p,9Z[
会计致迹╝ccounting entry) *3.yumcv{L
会计循环(accounting cycle) MfNpQ: ]c\
会计账簿(Book of accounts) "5o;z@(
活页式账簿(loose-leaf book) =q"w2b&
集合分配账户(clearing accounts) tyn?o
计价对比账户(matching accounts) P^K?E
记账方法(bookkeeping methods) >Bh)7>`3c
记账规则(recording rules) M!&_qj&N,
记账凭证(voucher) nCffBc
记账凭证核算形式(Bookkeeping proced ureusing vouchers) +K$5tT6b
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ;<bj{#mMv
简单分录(simple entry) vB{;N
结算账户(settlement accounts) up+.@h{
结账(closing account) KlVi4.]
结账分录(closing entry) #uD)0zdw
借贷记账法(debit-credit bookkeeping) ]HJ{dcF
通用日记账核算形式(bookkeeping procedure using general journal)
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外来原始凭证(source document from outside) ]=?X*,'
现金日记账(cash journal)