初级会计
4n6t(/]b<
汇总原始凭证(cumulative source document) fxknfgbg
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 9NeHN@D)
工作底稿(working paper) <HH\VG\H6
复式记账凭证(mvltiple account titles voucher) \HQw$E/
p
复式记账法(Double entry bookkeeping)
=B0AG9Fz
复合分录(compound entry) RwUosh\W
划线更正法(correction by drawing a straight ling) K@tEL Yb
汇总原始凭证(cumulative source document) g9@H4y6fe=
会计凭证(accounting documents)
bi[g4,`Z;
会计科目表(chart of accounts) Q PrP3DK
会计科目(account title) `wKd##v'@
红字更正法(correction by using red ink) r7-H`%.
会计核算形式(bookkeeping procedures) Q$b4\n?44
过账(posting) 1
xjWD30
会计致迹╝ccounting entry) jx14/E+^
会计循环(accounting cycle) @]7s`?
会计账簿(Book of accounts) SA%uGkm:e
活页式账簿(loose-leaf book) 0( q:K6zI}
集合分配账户(clearing accounts) PFjh]/=
计价对比账户(matching accounts) w_#C8}2
记账方法(bookkeeping methods) >!bw8lVV
记账规则(recording rules) DO6
p v
记账凭证(voucher) .S[M:<<*
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 4Q:r83#
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) $},_O8R
简单分录(simple entry) c!N#nt_<
结算账户(settlement accounts) l'7'G$v
结账(closing account) jE
n9T
结账分录(closing entry) mcTC'. 9
借贷记账法(debit-credit bookkeeping) Mh]4K"cs
通用日记账核算形式(bookkeeping procedure using general journal) m=rMx]k
外来原始凭证(source document from outside) iLQ;`/j
现金日记账(cash journal)