初级会计 CZaUrr
汇总原始凭证(cumulative source document) pt[H5
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) mRVE@pc2X
工作底稿(working paper) T4MB~5,i
复式记账凭证(mvltiple account titles voucher) g%z'#E97
复式记账法(Double entry bookkeeping) ti6\~SY
复合分录(compound entry) )\fAy
划线更正法(correction by drawing a straight ling) *j9{+yO{ZE
汇总原始凭证(cumulative source document) K6"#&0
会计凭证(accounting documents) wX dtY
会计科目表(chart of accounts) /'vCO
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会计科目(account title) xe ng`!
红字更正法(correction by using red ink) LS1r}cl
会计核算形式(bookkeeping procedures) iEd%8 F h
过账(posting) 2ZHeOKJ-
会计致迹╝ccounting entry) [>+}2-#
会计循环(accounting cycle) m?LnO5Vs
会计账簿(Book of accounts) 15PFnk6E|
活页式账簿(loose-leaf book) *6uZ"4rb.
集合分配账户(clearing accounts) x0aPY;,N0
计价对比账户(matching accounts) 4?Mb>\n%<^
记账方法(bookkeeping methods) $r0~&$T&
记账规则(recording rules) "XQj~L
记账凭证(voucher) O7r<6(q(
记账凭证核算形式(Bookkeeping proced ureusing vouchers) 2BTFK"=U
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) FtBYPSGz
简单分录(simple entry) zQY|=4NP
结算账户(settlement accounts) [Y@?l]&