初级会计 Koh`|]N
汇总原始凭证(cumulative source document) Obl']Hr{y9
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) /SLAg&
工作底稿(working paper) r >%reS
复式记账凭证(mvltiple account titles voucher) 8<z]rLQw?%
复式记账法(Double entry bookkeeping) REd"}zDI
复合分录(compound entry) hg8gB8Xq
划线更正法(correction by drawing a straight ling) {+Rf?'JZH
汇总原始凭证(cumulative source document) Rg/*)
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会计凭证(accounting documents) 1Ql\aO)
会计科目表(chart of accounts) qw]:oh&G
会计科目(account title) B~p` 3rC
红字更正法(correction by using red ink) 3hzI6otKS
会计核算形式(bookkeeping procedures) Ave{ `YD
过账(posting) Z1V%pg>]*
会计致迹╝ccounting entry) l}|KkW\y
会计循环(accounting cycle) [/.5{|&GSt
会计账簿(Book of accounts) Vwj^h
活页式账簿(loose-leaf book) 5o2W[<