初级会计 <7SpEVQ
汇总原始凭证(cumulative source document) aT!'}GjL
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ~}EMk 3
工作底稿(working paper) 1RcSTg
复式记账凭证(mvltiple account titles voucher) H %J
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复式记账法(Double entry bookkeeping) ^&@w$
复合分录(compound entry) D"(L5jR8m@
划线更正法(correction by drawing a straight ling) }/tf>?c
汇总原始凭证(cumulative source document) i':ydDOOHA
会计凭证(accounting documents) Z;Ez"t&U
会计科目表(chart of accounts) !* Ti}oIo&
会计科目(account title) zi R5:d3
红字更正法(correction by using red ink) x+ncc_2n&D
会计核算形式(bookkeeping procedures) fZ04!R
过账(posting) v\16RD
会计致迹╝ccounting entry) LEMfG~Czq
会计循环(accounting cycle) >(uZtYM\j
会计账簿(Book of accounts) L37 Y+C//
活页式账簿(loose-leaf book) ^k5ll=}
集合分配账户(clearing accounts) F'jWV5"*
计价对比账户(matching accounts) "Ve.cP,7(
记账方法(bookkeeping methods) 5pr"d@.
记账规则(recording rules) ;<yd^Xs
记账凭证(voucher) /Jf.y*;
记账凭证核算形式(Bookkeeping proced ureusing vouchers) FuI73
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) \PDd$syDA
简单分录(simple entry) L
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结算账户(settlement accounts) f` =CpO*
结账(closing account) Gj"7s8(/K|
结账分录(closing entry) Jl
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借贷记账法(debit-credit bookkeeping) (py]LBZ
通用日记账核算形式(bookkeeping procedure using general journal) &%})wZ+Dj
外来原始凭证(source document from outside) mxb(<9O
现金日记账(cash journal)