初级会计 ne\N1`AU
汇总原始凭证(cumulative source document) B\a#Vtyut
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) >`'>,n|
工作底稿(working paper) dwt<s[k
复式记账凭证(mvltiple account titles voucher) >5!/&D.q
复式记账法(Double entry bookkeeping) Cb/?hT
复合分录(compound entry) m
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划线更正法(correction by drawing a straight ling) 3kBpH7h
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汇总原始凭证(cumulative source document) G$HLta
会计凭证(accounting documents) sw@*N
会计科目表(chart of accounts) tHo0q<.oX
会计科目(account title) B(%b
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红字更正法(correction by using red ink) b1{X
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会计核算形式(bookkeeping procedures) lt&30nf=
过账(posting) 07dUBoq
会计致迹╝ccounting entry) oNV(C'A
会计循环(accounting cycle) aE2
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会计账簿(Book of accounts) umWZ]8
活页式账簿(loose-leaf book) o )
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集合分配账户(clearing accounts) A*:(%!
计价对比账户(matching accounts) UW[{Y|oE
记账方法(bookkeeping methods) +/Lf4??JV
记账规则(recording rules) .W+ F<]
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记账凭证(voucher) 8@a|~\3-
记账凭证核算形式(Bookkeeping proced ureusing vouchers) WxS=Aip'
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) K!9rH>`\
简单分录(simple entry) y'k4>,`9e
结算账户(settlement accounts) ?JD\pYg[/
结账(closing account) x6x6N&f?
结账分录(closing entry) s=nE'/q1|
借贷记账法(debit-credit bookkeeping) kty,hAXe
通用日记账核算形式(bookkeeping procedure using general journal) }PY?
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外来原始凭证(source document from outside) m&Mvb[
现金日记账(cash journal)