初级会计 %p}qO^%M
汇总原始凭证(cumulative source document) @F~0p5I
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) pB[%:w/@l:
工作底稿(working paper) 7_1W:-A7W
复式记账凭证(mvltiple account titles voucher) 4%%B0[Wo_O
复式记账法(Double entry bookkeeping) GtG&yeB
复合分录(compound entry) oq
243\?Y
划线更正法(correction by drawing a straight ling) U* 4{"
汇总原始凭证(cumulative source document) q?1yE@th
会计凭证(accounting documents) o\:$V
会计科目表(chart of accounts) 98jD"*W5
会计科目(account title) *|@+rbjVC
红字更正法(correction by using red ink) !>q?dhw@
会计核算形式(bookkeeping procedures) `)LIVi"(D
过账(posting) ?C
FS}v
会计致迹╝ccounting entry) /!:L7@BZ
会计循环(accounting cycle) :mzCeX8 *
会计账簿(Book of accounts) 4@=
aa
活页式账簿(loose-leaf book) dRHlx QUn
集合分配账户(clearing accounts) HqB|SWyK
计价对比账户(matching accounts) 9N<*S'Z
记账方法(bookkeeping methods) 6xyY+
记账规则(recording rules) }z8{B3K
记账凭证(voucher) `3]Rg0g&Xe
记账凭证核算形式(Bookkeeping proced ureusing vouchers) ]DGGcUk7
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) `B:B7Cpvn
简单分录(simple entry) 5FZ47m ~{Z
结算账户(settlement accounts) lGl[^
0
结账(closing account) iJEB?y
结账分录(closing entry) _w
\Y{(k
借贷记账法(debit-credit bookkeeping) c{^i$
通用日记账核算形式(bookkeeping procedure using general journal) =rtS#u
Y
外来原始凭证(source document from outside) Ii,~HH
现金日记账(cash journal)