初级会计 M~/%V NX
汇总原始凭证(cumulative source document)
V 4RtH
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) rm
Cr
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工作底稿(working paper) uLw$`ihw
复式记账凭证(mvltiple account titles voucher) QES[/i +
复式记账法(Double entry bookkeeping) \(lt [=
复合分录(compound entry) $lj1924?^
划线更正法(correction by drawing a straight ling) wn'_;0fg
汇总原始凭证(cumulative source document) e,_b
会计凭证(accounting documents) a*}ZT,V
会计科目表(chart of accounts) CW(]6s
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会计科目(account title) !O=J8;oLk
红字更正法(correction by using red ink) 8F(_V qu
会计核算形式(bookkeeping procedures) 9HOdtpQOV
过账(posting) ]_S&8F}|
会计致迹╝ccounting entry) ^X%{]b K
会计循环(accounting cycle) p;!'5 f
会计账簿(Book of accounts) lE+v@Kb:
活页式账簿(loose-leaf book) "YlN_U
集合分配账户(clearing accounts) &)Fp
计价对比账户(matching accounts) T4`.rnzyRb
记账方法(bookkeeping methods) Go}C{(4T
记账规则(recording rules) m8Q6ESg<*u
记账凭证(voucher) 93|u.
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) -WIT0F4o;
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) Vwp fkD`
简单分录(simple entry) V4GcW|P4y
结算账户(settlement accounts) m
bBd3y
结账(closing account) =N
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结账分录(closing entry) Q:\I
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借贷记账法(debit-credit bookkeeping) #c V_p
通用日记账核算形式(bookkeeping procedure using general journal) $cri"G
外来原始凭证(source document from outside) W@w#A]
现金日记账(cash journal)