初级会计 L~0&
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汇总原始凭证(cumulative source document) $AwZ2HY
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) z%2w(&1
工作底稿(working paper) af>3V( 7
复式记账凭证(mvltiple account titles voucher) %jKH?%Ih
复式记账法(Double entry bookkeeping) W%8+t)
复合分录(compound entry) [yd6gH
划线更正法(correction by drawing a straight ling) Ee?;i<u
汇总原始凭证(cumulative source document) 8 lS($@@{
会计凭证(accounting documents) APHPN:v
会计科目表(chart of accounts) Y1r,2 k
会计科目(account title) ,t~sV@ap
红字更正法(correction by using red ink) m "]!I~jd
会计核算形式(bookkeeping procedures)
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过账(posting) 3X'WR]
会计致迹╝ccounting entry) o>u!CL<
会计循环(accounting cycle) syFI$rf
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会计账簿(Book of accounts) aJ-}
活页式账簿(loose-leaf book) UX}*X`{
集合分配账户(clearing accounts) T
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计价对比账户(matching accounts) a!u3HS-i
记账方法(bookkeeping methods) V4?Oc2mS
记账规则(recording rules) qc-C>Ra
记账凭证(voucher) C"No5r'K3
记账凭证核算形式(Bookkeeping proced ureusing vouchers) QN #)F
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) twv
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简单分录(simple entry)
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结算账户(settlement accounts) 0^iJlR
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结账(closing account) %MNk4UsV
结账分录(closing entry) ]PVto\B=
借贷记账法(debit-credit bookkeeping) sX~45u \
通用日记账核算形式(bookkeeping procedure using general journal) s"rg_FoL
外来原始凭证(source document from outside) z@`@I
现金日记账(cash journal)