初级会计 Xu%d,T$G
汇总原始凭证(cumulative source document) sRi %1r7
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) #Q+R%p[D
工作底稿(working paper) 0BXs&i-TP5
复式记账凭证(mvltiple account titles voucher) )k~1,
复式记账法(Double entry bookkeeping) \_>?V5(
复合分录(compound entry) 9l l|JeNi
划线更正法(correction by drawing a straight ling) GC?S];PL
汇总原始凭证(cumulative source document) T9y768%
会计凭证(accounting documents) %yhI;M^
会计科目表(chart of accounts) u\w 2S4c
会计科目(account title) "aA_(Ydzj
红字更正法(correction by using red ink) d5'
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会计核算形式(bookkeeping procedures) Q
3X
过账(posting) j@SYXKL~
会计致迹╝ccounting entry) $kv[iI@
会计循环(accounting cycle) g-eq
会计账簿(Book of accounts) TK %<a/
活页式账簿(loose-leaf book) id4]|jb
集合分配账户(clearing accounts) F,.Q|.nN
计价对比账户(matching accounts) \bRy(Z)
记账方法(bookkeeping methods) 9
P~d:'Ib
记账规则(recording rules) N6
BNzN}-P
记账凭证(voucher) 19w_tSg
记账凭证核算形式(Bookkeeping proced ureusing vouchers) DUo0w f#D^
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ##2`5i-x
简单分录(simple entry) >F|qb*Tm7
结算账户(settlement accounts) /pU|ZA.z'2
结账(closing account) %xpd(&)n
结账分录(closing entry) FdM<;}6T
借贷记账法(debit-credit bookkeeping) uZ<%kV1B
通用日记账核算形式(bookkeeping procedure using general journal) -[<vYxX:h:
外来原始凭证(source document from outside) F'ENq6
现金日记账(cash journal)