初级会计 6|
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汇总原始凭证(cumulative source document) g.I(WJX0
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
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工作底稿(working paper) i}PK$sa#c
复式记账凭证(mvltiple account titles voucher) @up&q
复式记账法(Double entry bookkeeping) ]?0{(\
复合分录(compound entry) =oE_.ux\
划线更正法(correction by drawing a straight ling) ^W
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汇总原始凭证(cumulative source document) t_jyyHxoZ:
会计凭证(accounting documents) + "cRhVR
会计科目表(chart of accounts) {I0w`xe
会计科目(account title) { p1lae
红字更正法(correction by using red ink) c ]>DI&$;J
会计核算形式(bookkeeping procedures) X"h%tsuw
过账(posting) {Q5KV%F_
会计致迹╝ccounting entry) }#yU'#|d
会计循环(accounting cycle) )v%l0_z{
会计账簿(Book of accounts) AL>c:K)qO
活页式账簿(loose-leaf book) 2E$^_YT
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集合分配账户(clearing accounts) -xJX _6}A
计价对比账户(matching accounts) )@}A
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记账方法(bookkeeping methods) U/ ?F:QD4
记账规则(recording rules) P+Wm9xR2d
记账凭证(voucher) (y1$MYZQ
记账凭证核算形式(Bookkeeping proced ureusing vouchers) tNK^z7Dm
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) "\}b!gl$8
简单分录(simple entry) +7V=aNRlE
结算账户(settlement accounts) [6AHaOhR'
结账(closing account) 8r,9OM
结账分录(closing entry) !*&4<
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借贷记账法(debit-credit bookkeeping) >s&XX,
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通用日记账核算形式(bookkeeping procedure using general journal) di7A/B
外来原始凭证(source document from outside) (O$}(Tn
现金日记账(cash journal)