初级会计 a K6dy\
汇总原始凭证(cumulative source document)
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汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) ]~
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工作底稿(working paper) Hz,Gn9:p
复式记账凭证(mvltiple account titles voucher)
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复式记账法(Double entry bookkeeping) 1d49&-N
复合分录(compound entry) />Zfx. Aj6
划线更正法(correction by drawing a straight ling) /[Fk>Vhp
汇总原始凭证(cumulative source document) ?
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会计凭证(accounting documents) T$M
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会计科目表(chart of accounts) :1f,%Z$,q
会计科目(account title) Y_]y :H
红字更正法(correction by using red ink) X n0HJ^"_
会计核算形式(bookkeeping procedures) Yf[Cmn
过账(posting) A
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会计致迹╝ccounting entry) ).,twf58
会计循环(accounting cycle) ]EF"QLNN(
会计账簿(Book of accounts) $Xo_8SX,
活页式账簿(loose-leaf book) nl2Lqu1
集合分配账户(clearing accounts) ]+ub
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计价对比账户(matching accounts) oD2! [&
记账方法(bookkeeping methods) ;FwUUKj
记账规则(recording rules) 1H">Rb30@
记账凭证(voucher) + rB3\R"d
记账凭证核算形式(Bookkeeping proced ureusing vouchers) nO6UlY
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) <
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简单分录(simple entry) B_Gcz5
结算账户(settlement accounts) T)22P<M8
结账(closing account) s'tXb=!HO
结账分录(closing entry) ecl6>PS$'
借贷记账法(debit-credit bookkeeping) PQ!'<
通用日记账核算形式(bookkeeping procedure using general journal) Fi+DG?zu
外来原始凭证(source document from outside) +-t&li%F
现金日记账(cash journal)