初级会计 /U|>
汇总原始凭证(cumulative source document) X)-9u 8
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) vrS)VJg`
工作底稿(working paper) s n|q
EH
复式记账凭证(mvltiple account titles voucher) gH{X?
复式记账法(Double entry bookkeeping) zw13Tu
复合分录(compound entry) RC[b+J,q
划线更正法(correction by drawing a straight ling) D)yCuw{M:
汇总原始凭证(cumulative source document) P>*g'OK^!G
会计凭证(accounting documents) NT qtr="
会计科目表(chart of accounts) ^qs{Cf$
会计科目(account title) Bl)znJ^
红字更正法(correction by using red ink) lnXb]tm;
会计核算形式(bookkeeping procedures) fxW,S
过账(posting) h)O<bI8
会计致迹╝ccounting entry) 6usy0g
D
会计循环(accounting cycle) ^uU'Qc4S=
会计账簿(Book of accounts) /EJwO3MW
活页式账簿(loose-leaf book) _h@s)"
集合分配账户(clearing accounts) sd (I@
&y
计价对比账户(matching accounts) QuJ~h}k
记账方法(bookkeeping methods) R@h@@lSf
记账规则(recording rules) <"SDU_<xG
记账凭证(voucher) UfE41el:
记账凭证核算形式(Bookkeeping proced ureusing vouchers) MNy)= d&<P
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) f87>ul!*
简单分录(simple entry) EYe)d+E*
结算账户(settlement accounts) *O`76+iZ|_
结账(closing account) 1|_8+)i;
结账分录(closing entry) h
q5=>p
借贷记账法(debit-credit bookkeeping) c0lVt)pr/
通用日记账核算形式(bookkeeping procedure using general journal) k\:f2%!!
外来原始凭证(source document from outside) ?*I
_'2
现金日记账(cash journal)