初级会计
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汇总原始凭证(cumulative source document) #fs|BV
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) EPX8Wwf
工作底稿(working paper) joa5|t!D9
复式记账凭证(mvltiple account titles voucher) dQgk.k
复式记账法(Double entry bookkeeping) lFUWV)J\
复合分录(compound entry) tfkr+
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划线更正法(correction by drawing a straight ling) BHj\G7,S
汇总原始凭证(cumulative source document) ?$z
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会计凭证(accounting documents) $P:
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会计科目表(chart of accounts) w%c
会计科目(account title) ~~F2Ij
红字更正法(correction by using red ink) -6=<#9R
会计核算形式(bookkeeping procedures) 9
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过账(posting) 7OVbP%n)d2
会计致迹╝ccounting entry) h?UVDzI!O
会计循环(accounting cycle) b8BD8~;
会计账簿(Book of accounts) `C_'|d<HA
活页式账簿(loose-leaf book) y69J%/c
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集合分配账户(clearing accounts) TNY4z(r
计价对比账户(matching accounts) [m'CR 4(|
记账方法(bookkeeping methods) Zg:gY"^
记账规则(recording rules) ?Qqd "=k4
记账凭证(voucher) -Dzsa
记账凭证核算形式(Bookkeeping proced ureusing vouchers) E1Q0k5@
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) IeF keE
简单分录(simple entry) U5/qf8)yO
结算账户(settlement accounts) !asqr1/
结账(closing account) Qu%D
结账分录(closing entry) b^`AJK
借贷记账法(debit-credit bookkeeping) $R^A
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通用日记账核算形式(bookkeeping procedure using general journal) h4fLl3%H
外来原始凭证(source document from outside) >_X/[<
现金日记账(cash journal)