初级会计 Zpu>T2Tp
汇总原始凭证(cumulative source document) r
K=[&k
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 8VMq>-
工作底稿(working paper) 1RRvNZW
复式记账凭证(mvltiple account titles voucher) d9Rj-e1x
复式记账法(Double entry bookkeeping) HLk}E*.mC
复合分录(compound entry) u=rY
划线更正法(correction by drawing a straight ling) Yl-09)7s
汇总原始凭证(cumulative source document) i9.52
会计凭证(accounting documents) [&FMVM`
会计科目表(chart of accounts) )%ja6Vg
会计科目(account title) >2VB.f
红字更正法(correction by using red ink) Fzu"&&>0$
会计核算形式(bookkeeping procedures) 7;|6g8=
过账(posting) Ypv"u0
会计致迹╝ccounting entry) r T*:1
会计循环(accounting cycle) |&RdOjw$u
会计账簿(Book of accounts) lX5(KUN
活页式账簿(loose-leaf book) HCHC~FNd
集合分配账户(clearing accounts) d54>nycU~N
计价对比账户(matching accounts) >xP $A{
记账方法(bookkeeping methods) g-*@I`k[
记账规则(recording rules) `]tXQqD
记账凭证(voucher) v`Sllv5bV
记账凭证核算形式(Bookkeeping proced ureusing vouchers) GueqpEd2
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) Nu9mK
简单分录(simple entry) 3j.f
3~"
结算账户(settlement accounts) W&bh&KzCW
结账(closing account) ~=
0zZTG
结账分录(closing entry) y\x!Be;6Z.
借贷记账法(debit-credit bookkeeping) 8swj'SjX
通用日记账核算形式(bookkeeping procedure using general journal) L}:u9$w
外来原始凭证(source document from outside) 2^qY,dL
现金日记账(cash journal)