初级会计 W`g zMx
汇总原始凭证(cumulative source document) ds
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 4B$|UG
工作底稿(working paper) sMNhD/bb
复式记账凭证(mvltiple account titles voucher) 1T/ 72+R0
复式记账法(Double entry bookkeeping) klxNGxWAX
复合分录(compound entry) hyVBQhk
划线更正法(correction by drawing a straight ling) V8}jFib
汇总原始凭证(cumulative source document) z 8
y.@<6
会计凭证(accounting documents) *EllE+M{n
会计科目表(chart of accounts) V8-*dE
会计科目(account title) u)9YRMl
红字更正法(correction by using red ink) =kDh: &u%
会计核算形式(bookkeeping procedures) :`<ME/"YE
过账(posting) )m<C
mYr2
会计致迹╝ccounting entry) xjH({(/B>a
会计循环(accounting cycle) 2kW*Z7@D
会计账簿(Book of accounts) X6G2$|
活页式账簿(loose-leaf book) 2P2/]-6s#r
集合分配账户(clearing accounts) x
03@} M1
计价对比账户(matching accounts) #H-EOXy
记账方法(bookkeeping methods) Ac8t>;=&
记账规则(recording rules) $9rQ w1#e
记账凭证(voucher) ~jDf,a2
记账凭证核算形式(Bookkeeping proced ureusing vouchers) cg).b?g
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) $b`~K MO
简单分录(simple entry) &\L\n}i-
结算账户(settlement accounts) |}D5q| d@n
结账(closing account) 'h3yxf}\
结账分录(closing entry) ]CGH )4Pe
借贷记账法(debit-credit bookkeeping) {vox
x&UX
通用日记账核算形式(bookkeeping procedure using general journal) ?4H>1Wkb
外来原始凭证(source document from outside) Z Is=%6""&
现金日记账(cash journal)