初级会计 >"Hj=?
汇总原始凭证(cumulative source document) 5Pr<%}[S^
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) Vl'=92t
工作底稿(working paper) Xpa;F$VI
复式记账凭证(mvltiple account titles voucher) Tok"-$`N
复式记账法(Double entry bookkeeping) da-3hM!u+
复合分录(compound entry) Q \{\uJ x
划线更正法(correction by drawing a straight ling) ^%<v| Y(X
汇总原始凭证(cumulative source document) '@:;oe@]
会计凭证(accounting documents) L@2H>Lh35
会计科目表(chart of accounts) b;}MA7=
会计科目(account title) ct]5\g?U'
红字更正法(correction by using red ink)
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会计核算形式(bookkeeping procedures) =-q)I[4#
过账(posting) p,4z;.s$
会计致迹╝ccounting entry) BHK_=2WYz
会计循环(accounting cycle) JRo{z{!O6
会计账簿(Book of accounts) +g.WO5A
活页式账簿(loose-leaf book) '@W72ML.
集合分配账户(clearing accounts) :WxMv~e{U
计价对比账户(matching accounts) \u)(+t{
记账方法(bookkeeping methods) i
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记账规则(recording rules) mj,r@@k:=+
记账凭证(voucher) HK-?<$Yc
记账凭证核算形式(Bookkeeping proced ureusing vouchers) JZ<O-G+
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) .:;i*
简单分录(simple entry) .CYq+^
结算账户(settlement accounts) U .rH,`
结账(closing account) $:xUXEi{
结账分录(closing entry) \fKv+
借贷记账法(debit-credit bookkeeping) iA < EJ
通用日记账核算形式(bookkeeping procedure using general journal) 7;
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外来原始凭证(source document from outside) *i\7dJ Dj
现金日记账(cash journal)