初级会计
pyg!rf-
汇总原始凭证(cumulative source document) B|Fl,55
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) t":W.q<
工作底稿(working paper) Gq0]m
复式记账凭证(mvltiple account titles voucher) @ kJ0K
复式记账法(Double entry bookkeeping) r)6uX
复合分录(compound entry)
3qAwBVWa
划线更正法(correction by drawing a straight ling) bSrRsgKvT
汇总原始凭证(cumulative source document) |-(IJG#)
会计凭证(accounting documents) V\@jC\-5Vt
会计科目表(chart of accounts) 9@#h}E1$
会计科目(account title) c?!YFm
红字更正法(correction by using red ink) a
E7u5PM
会计核算形式(bookkeeping procedures) IP30y>\
过账(posting) 2ec$xms
会计致迹╝ccounting entry) yHWi[7$
会计循环(accounting cycle) B]^>GH
会计账簿(Book of accounts) zd*3R+>U'>
活页式账簿(loose-leaf book) \);.0
集合分配账户(clearing accounts) gf68iR.Gs
计价对比账户(matching accounts) 0^GbpSW{
记账方法(bookkeeping methods) 9TVB<}0G
记账规则(recording rules) XMN?;Hj>
记账凭证(voucher) MvFM,
记账凭证核算形式(Bookkeeping proced ureusing vouchers) *<*0".#
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) HY jMNj0
简单分录(simple entry) ;dqk@@O"(
结算账户(settlement accounts) 5q|+p?C
结账(closing account) zH)cU%I@.
结账分录(closing entry) $^W-Wmsz
借贷记账法(debit-credit bookkeeping) x],8yR)R
通用日记账核算形式(bookkeeping procedure using general journal) ]Q6+e(:~ZH
外来原始凭证(source document from outside) E /fw?7eQ
现金日记账(cash journal)