初级会计 ?j:g. a+U
汇总原始凭证(cumulative source document) 1M<;}hJ{/
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) RHIGNzSz
工作底稿(working paper) XZew$Om[
复式记账凭证(mvltiple account titles voucher) }Y=X{3+~.
复式记账法(Double entry bookkeeping) :rdnb=n
复合分录(compound entry) }TD
oQ]P
划线更正法(correction by drawing a straight ling) <`P7^
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汇总原始凭证(cumulative source document) d>YX18'<Q
会计凭证(accounting documents) h%[1V
会计科目表(chart of accounts) +ak<yV1=
会计科目(account title) ]T<\d-!CZN
红字更正法(correction by using red ink) TEEt]R-y
会计核算形式(bookkeeping procedures) xfFsW^w
过账(posting) 6$ \69
会计致迹╝ccounting entry) b&_u+g
会计循环(accounting cycle) G,,7.%eib=
会计账簿(Book of accounts) j
+u3VP
活页式账簿(loose-leaf book) ySP%i6!au
集合分配账户(clearing accounts) F=9
-po
计价对比账户(matching accounts) /f Ui2[y
记账方法(bookkeeping methods) '0tNo.8K
记账规则(recording rules) 1(4
}rB3
记账凭证(voucher) )"sJaHx<
记账凭证核算形式(Bookkeeping proced ureusing vouchers) tsys</E&
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) f$I$A(0P
简单分录(simple entry) .{
t]Mc
结算账户(settlement accounts) e'MLLC[
结账(closing account) }Lc8tj<
结账分录(closing entry) 8HxtmFqG
借贷记账法(debit-credit bookkeeping) "(NJ{J#A
通用日记账核算形式(bookkeeping procedure using general journal) CeD(!1VG
外来原始凭证(source document from outside) 7c>{og6
现金日记账(cash journal)