初级会计 ?v\A&d
汇总原始凭证(cumulative source document) =bi:<%"
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) q
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工作底稿(working paper) :D""c*
复式记账凭证(mvltiple account titles voucher) !X*+Ct^
复式记账法(Double entry bookkeeping) o+r?N5
复合分录(compound entry) _Y?p =;
划线更正法(correction by drawing a straight ling) KC[ql}JP
汇总原始凭证(cumulative source document) }.>( [\q
会计凭证(accounting documents) _8v8qT}O~4
会计科目表(chart of accounts) /PafIq
会计科目(account title) *VG
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红字更正法(correction by using red ink) +mIO*UQi
会计核算形式(bookkeeping procedures) |@`F!bnLr
过账(posting) &!SdO<agZ
会计致迹╝ccounting entry) @G@,)`p4?
会计循环(accounting cycle) ^~'tQ}]!"
会计账簿(Book of accounts) )"`(+Ku&c
活页式账簿(loose-leaf book) -~n^?0
集合分配账户(clearing accounts) dDK4I3a
计价对比账户(matching accounts) 1Rg tZp%
记账方法(bookkeeping methods) ["TUSf]
记账规则(recording rules) l 8qCg/ew
记账凭证(voucher) {OtD+%
记账凭证核算形式(Bookkeeping proced ureusing vouchers) ;x^WPYEj
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) CoO..
简单分录(simple entry) A)/8j2
结算账户(settlement accounts) XHKiz2Pc1
结账(closing account) @ qy
n[C
结账分录(closing entry) ,@!io
借贷记账法(debit-credit bookkeeping)
@-qS[
bV
通用日记账核算形式(bookkeeping procedure using general journal) 6O"?wN%$
外来原始凭证(source document from outside) va 7I_J
现金日记账(cash journal)