初级会计 c<n <!!vi
汇总原始凭证(cumulative source document) Nq
=r404
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) A3=$I&!%
工作底稿(working paper) qH-':|h7
复式记账凭证(mvltiple account titles voucher) Bk9? =
复式记账法(Double entry bookkeeping) FZW:dsm
复合分录(compound entry) BO3%p
划线更正法(correction by drawing a straight ling) j,BiWgj$8
汇总原始凭证(cumulative source document) 5\|u]
~b
会计凭证(accounting documents) H^
\2,x Z
会计科目表(chart of accounts) PK7
kpC
会计科目(account title) MEZc/Ru-[
红字更正法(correction by using red ink) &@anv.D
会计核算形式(bookkeeping procedures) %.+#e
过账(posting) 84uHK)h<%
会计致迹╝ccounting entry) eX9Hwq4X44
会计循环(accounting cycle) !p#+I=
会计账簿(Book of accounts) _[_mmf1;:'
活页式账簿(loose-leaf book) A]k-bX= s
集合分配账户(clearing accounts) }3&~YBx;:
计价对比账户(matching accounts) n'-?CMH`
记账方法(bookkeeping methods) DRUvQf
记账规则(recording rules) TaN]{k
记账凭证(voucher) :-Al}7
记账凭证核算形式(Bookkeeping proced ureusing vouchers) =
rL
L5<
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 5Sm)+FC:
简单分录(simple entry) 3]u[NR
结算账户(settlement accounts) O3>m,v
结账(closing account) CYCG5)<9
结账分录(closing entry)
mtQlm5l
借贷记账法(debit-credit bookkeeping) %
m5&U6
通用日记账核算形式(bookkeeping procedure using general journal) RN0=jo!58
外来原始凭证(source document from outside) 5/>W(,5}
现金日记账(cash journal)