初级会计 c= uORt>
汇总原始凭证(cumulative source document) 6si-IJ
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) g\'84:*J\
工作底稿(working paper) 92Iv'(1ba
复式记账凭证(mvltiple account titles voucher) PX)qA=4q
复式记账法(Double entry bookkeeping) LJ3UB
复合分录(compound entry) u*`GIRfWT
划线更正法(correction by drawing a straight ling) 6suc:rp";
汇总原始凭证(cumulative source document) #u@!O%MJ
会计凭证(accounting documents) kw'D2692
会计科目表(chart of accounts) Y;>'~V#R
会计科目(account title) 8<!9mgh
红字更正法(correction by using red ink) FG\?_G
会计核算形式(bookkeeping procedures) 1| DI'e[X
过账(posting) Cj9Tj'0@I+
会计致迹╝ccounting entry) .*"IJD9
会计循环(accounting cycle) hd-ds~ve
会计账簿(Book of accounts) 0=&]!WRT
活页式账簿(loose-leaf book) 17d$gZ1O:
集合分配账户(clearing accounts) w2L)f,X
计价对比账户(matching accounts) xd<68%Cn
记账方法(bookkeeping methods) w"|c;E1;_
记账规则(recording rules) +
aFjtb
记账凭证(voucher) QNFrkel
记账凭证核算形式(Bookkeeping proced ureusing vouchers) v%^H9aK_
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) B#yyO>0k]
简单分录(simple entry) 'P#I<?vB
结算账户(settlement accounts) [f}1wZ*
结账(closing account) v( B4Bz2
结账分录(closing entry) add-]2`
借贷记账法(debit-credit bookkeeping) 0
CS_-
通用日记账核算形式(bookkeeping procedure using general journal) /([aD~.
外来原始凭证(source document from outside) w?q"%F;/
现金日记账(cash journal)