初级会计 =yk#z84<
汇总原始凭证(cumulative source document) URY%+u
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) <[b\V+M
工作底稿(working paper) %J3#4gG^v
复式记账凭证(mvltiple account titles voucher) dA
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复式记账法(Double entry bookkeeping) .3oFSc`q
复合分录(compound entry) B-JgXW.\0
划线更正法(correction by drawing a straight ling) wHdq :,0-!
汇总原始凭证(cumulative source document) bMf+/n
会计凭证(accounting documents) 1 BVivEG
会计科目表(chart of accounts) <Eq^rh
会计科目(account title) %/s:G
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红字更正法(correction by using red ink) y%p&g
会计核算形式(bookkeeping procedures) =v1s@5;~
过账(posting) ^h=;]vxO
会计致迹╝ccounting entry) }Li24JK
会计循环(accounting cycle) zaR~ fO
会计账簿(Book of accounts) QZ%_hvY[%>
活页式账簿(loose-leaf book) 7vgz=-
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集合分配账户(clearing accounts) ,NKDEcw]
计价对比账户(matching accounts) IB(5 &u.
记账方法(bookkeeping methods) a!4'}gHR
记账规则(recording rules) Fpl<2eBg4
记账凭证(voucher) mLKwk6I
记账凭证核算形式(Bookkeeping proced ureusing vouchers) qky{]qNW
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 8%I4jL<
简单分录(simple entry) r's4
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结算账户(settlement accounts) dLG5yx\js
结账(closing account) G,$RsP
结账分录(closing entry) z_CBOJl#C!
借贷记账法(debit-credit bookkeeping) 8M8=uw~#
通用日记账核算形式(bookkeeping procedure using general journal) %F1 Ce/
外来原始凭证(source document from outside) 866n{lyL
现金日记账(cash journal)