初级会计 A6(Do]M
汇总原始凭证(cumulative source document) o30C\
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) tN#C.M7.'7
工作底稿(working paper) M
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复式记账凭证(mvltiple account titles voucher) i{$-[*WHiV
复式记账法(Double entry bookkeeping) 0CzQel)L:
复合分录(compound entry) _k:8ib2TQ
划线更正法(correction by drawing a straight ling) pg{VKrT`
汇总原始凭证(cumulative source document) 1$
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会计凭证(accounting documents)
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会计科目表(chart of accounts) sL@\,]Y
会计科目(account title) BU -;P
红字更正法(correction by using red ink) o z*;q]
会计核算形式(bookkeeping procedures) 9NTNulD>P
过账(posting) 2u.0AG
会计致迹╝ccounting entry) 8Lgt
会计循环(accounting cycle) @=kgK[t
9
会计账簿(Book of accounts) 1PY]Q{r
活页式账簿(loose-leaf book) UL[,A+X8D
集合分配账户(clearing accounts) ("U<@~
计价对比账户(matching accounts) 4t*%(
记账方法(bookkeeping methods) LR=Ji7
记账规则(recording rules) Bx45yaT
记账凭证(voucher) X
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) >zJHvb)b\
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) lu
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简单分录(simple entry) 'TeH(?3G
结算账户(settlement accounts) XG|N$~N+ 2
结账(closing account) E#!N8fQ
结账分录(closing entry) [!uzXVS3
借贷记账法(debit-credit bookkeeping) 1Uup.(
通用日记账核算形式(bookkeeping procedure using general journal) ]I|(/+}M
外来原始凭证(source document from outside) )<5k+O~
现金日记账(cash journal)