初级会计 0 H0U%x8
汇总原始凭证(cumulative source document) &ev#C%Nu
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) :2*0Jh3_
工作底稿(working paper) "BA&
复式记账凭证(mvltiple account titles voucher) =:
=s
复式记账法(Double entry bookkeeping) :/\KVz'fw}
复合分录(compound entry) 5h[<!f=
划线更正法(correction by drawing a straight ling) ^
~kfo|
汇总原始凭证(cumulative source document) pebNE
3`#
会计凭证(accounting documents) )CoJ9PO7
会计科目表(chart of accounts) >>T,M@s-:
会计科目(account title) x }.&?m
红字更正法(correction by using red ink) 0
} |21YED
会计核算形式(bookkeeping procedures) l(Y\@@t1
过账(posting) ,8)aKy
会计致迹╝ccounting entry) #SR )tU
会计循环(accounting cycle) FvyC$vip
会计账簿(Book of accounts) S
9E<)L
活页式账簿(loose-leaf book) BmFtRbR
集合分配账户(clearing accounts) TUX:[1~Nf[
计价对比账户(matching accounts) ?OBB)hj
记账方法(bookkeeping methods) )&[Zw{6P
记账规则(recording rules) IXU~&5&J
记账凭证(voucher) gJg%3K~,
记账凭证核算形式(Bookkeeping proced ureusing vouchers) iUq{c+h
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) Z|BOuB^
简单分录(simple entry) +:3p*x%1H
结算账户(settlement accounts) p]Q(Z
结账(closing account) 0Ci:w|J
结账分录(closing entry) 0IxHB|^$
借贷记账法(debit-credit bookkeeping) tN_~zP
通用日记账核算形式(bookkeeping procedure using general journal) fiQ/ &]|5
外来原始凭证(source document from outside) $%zM Z
现金日记账(cash journal)