初级会计 5KzU&!Zh9
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) V96BtVsB
工作底稿(working paper) W
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复式记账凭证(mvltiple account titles voucher) lki(_@3
复式记账法(Double entry bookkeeping) zZ63
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复合分录(compound entry) |HLh?AcX
划线更正法(correction by drawing a straight ling) f?QD##~;
汇总原始凭证(cumulative source document) \b->AXe8
会计凭证(accounting documents) wSDDejg
会计科目表(chart of accounts) _U %B1s3y
会计科目(account title) >e%Po,Fg$
红字更正法(correction by using red ink) #]2u!ama
会计核算形式(bookkeeping procedures) q I}Zg)q]
过账(posting) .755-S
会计致迹╝ccounting entry) S{ !hpq~o
会计循环(accounting cycle) aU@z\sQ
会计账簿(Book of accounts) 2Xosj(H
活页式账簿(loose-leaf book) l_WY];a
集合分配账户(clearing accounts)
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计价对比账户(matching accounts) +7w>ujeeJA
记账方法(bookkeeping methods) gTT-7
记账规则(recording rules) Lfor0-j
记账凭证(voucher) n~Ix8|S h
记账凭证核算形式(Bookkeeping proced ureusing vouchers) %?seX+ne
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) vs+N{ V
简单分录(simple entry) (@zn[Nq
结算账户(settlement accounts) $HRpG
结账(closing account) 4(NI-|q0
结账分录(closing entry) {ib`mC^
借贷记账法(debit-credit bookkeeping) s*;~CH-[
通用日记账核算形式(bookkeeping procedure using general journal) 8eNGPuoL)
外来原始凭证(source document from outside) +x`tvo
现金日记账(cash journal)