初级会计 \}p6v }
汇总原始凭证(cumulative source document) *# tJM.Z
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) E|6VX4`+
工作底稿(working paper) gx\&_)w N
复式记账凭证(mvltiple account titles voucher) W9D86]3Y
复式记账法(Double entry bookkeeping) HN&Z2v
复合分录(compound entry) 2JJ"O|Ibz
划线更正法(correction by drawing a straight ling) `kZ@Zmj#
汇总原始凭证(cumulative source document) ?<(m
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会计凭证(accounting documents) v?&
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会计科目表(chart of accounts) XgLL!5`
会计科目(account title) ni<A3OB
红字更正法(correction by using red ink) 9Hc$G{[a
会计核算形式(bookkeeping procedures) YN!>}
过账(posting) -Xxqm%([71
会计致迹╝ccounting entry)
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会计循环(accounting cycle) h $L/<3oP6
会计账簿(Book of accounts) !+L/Khw/C
活页式账簿(loose-leaf book) ~~SwCXZ+b^
集合分配账户(clearing accounts) Y6Lf@}2(i
计价对比账户(matching accounts) #ZYVc|sT+
记账方法(bookkeeping methods) @>E2?CV
记账规则(recording rules) :yeq(oK,
记账凭证(voucher) p' +
记账凭证核算形式(Bookkeeping proced ureusing vouchers) DsT>3
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 1rkE yh??
简单分录(simple entry) 1#0{@35
结算账户(settlement accounts) \ aHVs
结账(closing account) 0o9 3iu=&
结账分录(closing entry) ? P(
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借贷记账法(debit-credit bookkeeping) }MHCd)78b
通用日记账核算形式(bookkeeping procedure using general journal) $D}{]MN.
外来原始凭证(source document from outside) "QWq_R
现金日记账(cash journal)