初级会计 DSG +TA"
汇总原始凭证(cumulative source document) 2.L6]^N p(
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) aBLb i
工作底稿(working paper) ^C
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复式记账凭证(mvltiple account titles voucher) 2 ZXF_ o
复式记账法(Double entry bookkeeping) "A3xX&9-q
复合分录(compound entry) izo
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划线更正法(correction by drawing a straight ling) Q(7l<z
汇总原始凭证(cumulative source document) ^<+heX
会计凭证(accounting documents) ]iX$p~riH
会计科目表(chart of accounts) k] YGD
会计科目(account title) 3&:fS|L~c
红字更正法(correction by using red ink) g+*[CKO{
会计核算形式(bookkeeping procedures) 6[7k}9`alz
过账(posting) `vBa.)u
会计致迹╝ccounting entry) F
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会计循环(accounting cycle) 5(Oc"0''H
会计账簿(Book of accounts) I/|n
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活页式账簿(loose-leaf book) 4
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集合分配账户(clearing accounts) x*V<afLY[
计价对比账户(matching accounts) )Cfrqe1^
记账方法(bookkeeping methods) 3Re\ T
记账规则(recording rules) pBLO
记账凭证(voucher) ~Wv?p4
记账凭证核算形式(Bookkeeping proced ureusing vouchers) L,L7WOb
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) &i RX-)^u
简单分录(simple entry) s50ln&2
结算账户(settlement accounts) A>yIH)b
结账(closing account) px@\b]/
结账分录(closing entry) E3
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借贷记账法(debit-credit bookkeeping) ZZ7U^#RT
通用日记账核算形式(bookkeeping procedure using general journal) ![%,pip2/&
外来原始凭证(source document from outside) m
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现金日记账(cash journal)