初级会计 /1s9;'I
汇总原始凭证(cumulative source document) I_R5\l}O+D
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) r? 6Z1
工作底稿(working paper) <lsi.x\y<
复式记账凭证(mvltiple account titles voucher) b6rzHnl{
复式记账法(Double entry bookkeeping) z/Mhu{ttL
复合分录(compound entry) nA{ncTg1\
划线更正法(correction by drawing a straight ling) %FXIlH5
汇总原始凭证(cumulative source document) "RR./e)h
会计凭证(accounting documents) j};pv2
会计科目表(chart of accounts) t6! p\Y}}
会计科目(account title) ?(|TP^
红字更正法(correction by using red ink) k}+MvGq
会计核算形式(bookkeeping procedures) %BT)oH}
过账(posting) #]N&6ngJ
会计致迹╝ccounting entry) Z`0r]V`Ys
会计循环(accounting cycle) .j+2x[`l
会计账簿(Book of accounts) =X%R*~!#Of
活页式账簿(loose-leaf book) 7k[`]:*o
集合分配账户(clearing accounts) ?trt4Tbe/
计价对比账户(matching accounts) \6nQ-S_
记账方法(bookkeeping methods) |yId6v
记账规则(recording rules) .3g\[p
记账凭证(voucher) VygXhh^7\
记账凭证核算形式(Bookkeeping proced ureusing vouchers) &j
wnM
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) CU7iva
简单分录(simple entry) ?$`1%Y9
结算账户(settlement accounts) l72
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结账(closing account) 'w |s*5
结账分录(closing entry) lhW#IiX
借贷记账法(debit-credit bookkeeping) )KTWLr;
通用日记账核算形式(bookkeeping procedure using general journal) [W8iM7D
外来原始凭证(source document from outside) gzJ{Gau{)
现金日记账(cash journal)