初级会计 >QSlH]M
汇总原始凭证(cumulative source document) K3xt,g
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) FFq8LM8
工作底稿(working paper) 0`KR8# A@
复式记账凭证(mvltiple account titles voucher) d.xT8l}sS
复式记账法(Double entry bookkeeping) 7Q0vwKC8>
复合分录(compound entry) T%]@R4z#q
划线更正法(correction by drawing a straight ling) ?<efKs
汇总原始凭证(cumulative source document) l8 H8c &
会计凭证(accounting documents) ^I:f4RWo
会计科目表(chart of accounts) Plj >+XRO
会计科目(account title) 1YScZ
红字更正法(correction by using red ink) p1!-|Sqq
会计核算形式(bookkeeping procedures) LARMZoyi
过账(posting) rH$M6S
会计致迹╝ccounting entry) o3cE.YUF
会计循环(accounting cycle) 0iI|eE o
会计账簿(Book of accounts) %:N;+1
活页式账簿(loose-leaf book) $[0\Th
集合分配账户(clearing accounts) Jp"[` m
计价对比账户(matching accounts) 9c{T|+]
记账方法(bookkeeping methods) 7G=Q9^J.H
记账规则(recording rules) PwnfXsR
记账凭证(voucher) hdDL92JVg
记账凭证核算形式(Bookkeeping proced ureusing vouchers) kgP6'`}E[
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ~A_1he~
简单分录(simple entry) 3$4
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结算账户(settlement accounts) sB0m^Y'
结账(closing account) m+QZ|
结账分录(closing entry) `_e5pW=:>
借贷记账法(debit-credit bookkeeping) Q9k;PJ`@
通用日记账核算形式(bookkeeping procedure using general journal) 2(km]H^
外来原始凭证(source document from outside) 1v inO!
现金日记账(cash journal)