初级会计 60J;sGW
汇总原始凭证(cumulative source document) s$Z
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 9
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工作底稿(working paper) YjxF}VI~<
复式记账凭证(mvltiple account titles voucher) @+Si?8\
复式记账法(Double entry bookkeeping) ca7=V/i_a{
复合分录(compound entry) Ye2 {f"F
划线更正法(correction by drawing a straight ling) g#Sl %Y
汇总原始凭证(cumulative source document) S|7!{}
会计凭证(accounting documents) e4H A7=z
会计科目表(chart of accounts) p i
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会计科目(account title) K
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红字更正法(correction by using red ink) 9x>d[-#y:J
会计核算形式(bookkeeping procedures) = \'}g?
过账(posting) IsZHelg
会计致迹╝ccounting entry) Tn*9lj4
会计循环(accounting cycle) oSyyd
会计账簿(Book of accounts) &PYK8}pBk3
活页式账簿(loose-leaf book) U+:m4a
集合分配账户(clearing accounts) rH_\d?b
计价对比账户(matching accounts) zsX1 QN16
记账方法(bookkeeping methods)
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记账规则(recording rules) Y9uC&/_C
记账凭证(voucher) Fl kcU
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) /{+y2.{j
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) =e9>FWf>
简单分录(simple entry) fVF2-Rh
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结算账户(settlement accounts) sf)EMh3Z
结账(closing account) DI:]GED"=
结账分录(closing entry) F Sw\_[^CQ
借贷记账法(debit-credit bookkeeping) piPR=B+
通用日记账核算形式(bookkeeping procedure using general journal) .
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外来原始凭证(source document from outside) ABQ('#78
现金日记账(cash journal)