初级会计 -t]0DsPg
汇总原始凭证(cumulative source document) o&=m]hKpQl
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) *h UrE
工作底稿(working paper) c!zu0\[Id
复式记账凭证(mvltiple account titles voucher) WVZ\4y
复式记账法(Double entry bookkeeping) pS0T>r
复合分录(compound entry) ]#`bYh^y
划线更正法(correction by drawing a straight ling) j.o)!SA
汇总原始凭证(cumulative source document) Hogr#Sn2
会计凭证(accounting documents) \gdd
会计科目表(chart of accounts) %Xn)$Ti~<
会计科目(account title) XIU2l}g
红字更正法(correction by using red ink) ~jgd92`{z
会计核算形式(bookkeeping procedures) d<]/,BY'
过账(posting) [yz;OoA:;
会计致迹╝ccounting entry) . @.CQB=E
会计循环(accounting cycle) 52
oR^|
会计账簿(Book of accounts) FXbNmBXF
活页式账簿(loose-leaf book) 1*Z}M%
集合分配账户(clearing accounts) gN*8zui
计价对比账户(matching accounts) ~/t#J
记账方法(bookkeeping methods) xed$z
记账规则(recording rules) 4R6X"T9-
记账凭证(voucher) .*ZNZ|g_
记账凭证核算形式(Bookkeeping proced ureusing vouchers) dpy,;nqzeN
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ;kY=
}=9
简单分录(simple entry) NFQ0/iuW
结算账户(settlement accounts) YPN|qn(
结账(closing account) IySlu^a
结账分录(closing entry) ,W.O*vCA
借贷记账法(debit-credit bookkeeping)
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通用日记账核算形式(bookkeeping procedure using general journal) T6tJwSS4:
外来原始凭证(source document from outside) sviGS&J9h
现金日记账(cash journal)