初级会计 uZml.#@4
汇总原始凭证(cumulative source document) a797'{j#PI
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) Ih<.2
工作底稿(working paper) yA]OX" T?*
复式记账凭证(mvltiple account titles voucher) *6aIDFNl
复式记账法(Double entry bookkeeping) se@?:n1)
复合分录(compound entry) }0}=-
g&
划线更正法(correction by drawing a straight ling)
Dnp><%
汇总原始凭证(cumulative source document) e0ULr!p
会计凭证(accounting documents) ~7>D>!
!
会计科目表(chart of accounts) M.9w_bW]#D
会计科目(account title) |c[= V?AC
红字更正法(correction by using red ink) *t300`x
会计核算形式(bookkeeping procedures) d]K
$0HY
过账(posting) |@BX*r
会计致迹╝ccounting entry) _P9*78
会计循环(accounting cycle) X$*]$Ge>
会计账簿(Book of accounts) b8LA|#]i
活页式账簿(loose-leaf book) 2QgD<
集合分配账户(clearing accounts) fb8)jd'~}O
计价对比账户(matching accounts) 8?LHYdJ
记账方法(bookkeeping methods) n.=Zw2FE
记账规则(recording rules) 3}lIY7O
记账凭证(voucher) k_`h (R
记账凭证核算形式(Bookkeeping proced ureusing vouchers) T|-llhJ8
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) $DW__h
简单分录(simple entry) 9p, PW A
结算账户(settlement accounts) CrB4%W:{
结账(closing account) t 7D~JAx6
结账分录(closing entry) FE dFGT
借贷记账法(debit-credit bookkeeping) Gdz*
通用日记账核算形式(bookkeeping procedure using general journal) i`w)dS
外来原始凭证(source document from outside) p"0Dl9
现金日记账(cash journal)