初级会计 KcKdhqdN-
汇总原始凭证(cumulative source document)
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
rO4R6A
工作底稿(working paper) bl yU53g
复式记账凭证(mvltiple account titles voucher) [QwEidX|
复式记账法(Double entry bookkeeping) "%]<Co<S
复合分录(compound entry) !1(*D*31
划线更正法(correction by drawing a straight ling) F#Y9 @E
汇总原始凭证(cumulative source document) cip5 -Z@8
会计凭证(accounting documents) x#
M MrV&M
会计科目表(chart of accounts) c@f?0|66M
会计科目(account title) I8};t
b#
红字更正法(correction by using red ink) I(m*%>
会计核算形式(bookkeeping procedures) R `K1L!`3
过账(posting) ISa}Km>Q
会计致迹╝ccounting entry) Hw29V //
会计循环(accounting cycle) Jj%"
会计账簿(Book of accounts) !r^fX=X>'
活页式账簿(loose-leaf book) gOb"-;Zw
集合分配账户(clearing accounts) Ql>bsr}
计价对比账户(matching accounts) P! cfe@;<4
记账方法(bookkeeping methods) k0r93xa
记账规则(recording rules) 1?I_fA}
记账凭证(voucher) zu/
BDyF
记账凭证核算形式(Bookkeeping proced ureusing vouchers) =)b!M^=X-a
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) %Yw?!GvL[
简单分录(simple entry) lC.Q61 J@
结算账户(settlement accounts) ,L_u
X
结账(closing account) uvG'Kx
结账分录(closing entry) eYtP396C|
借贷记账法(debit-credit bookkeeping) xu%_Zt2/?j
通用日记账核算形式(bookkeeping procedure using general journal) ~t+T5`K
外来原始凭证(source document from outside) ~aBf.
现金日记账(cash journal)