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汇总原始凭证(cumulative source document) v&6=(k{E@R
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 45Z"U<I,9
工作底稿(working paper) #RE
复式记账凭证(mvltiple account titles voucher) [C GFzxz$
复式记账法(Double entry bookkeeping) 0-)D`s%
复合分录(compound entry) 9n$0OH
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划线更正法(correction by drawing a straight ling) E$$pO.\
汇总原始凭证(cumulative source document) kzA%.bP|
会计凭证(accounting documents) tMN^"sjf*
会计科目表(chart of accounts) s\c*ibxM,
会计科目(account title) U Ox$Xwp5&
红字更正法(correction by using red ink) 8
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会计核算形式(bookkeeping procedures) }3t bqFiH
过账(posting) 1B;-ea
会计致迹╝ccounting entry) M`W%nvEDE
会计循环(accounting cycle) Nhh2P4gH
会计账簿(Book of accounts) dcFqK~
活页式账簿(loose-leaf book) 5rAI[r
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集合分配账户(clearing accounts) Yp8~wdm
计价对比账户(matching accounts) j@1rVOmK
记账方法(bookkeeping methods) 9m2_zfO[w
记账规则(recording rules) yOn +Y
记账凭证(voucher) .s4hFB^n
记账凭证核算形式(Bookkeeping proced ureusing vouchers) | v?
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记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) :n3)vK
简单分录(simple entry) +39Vxe:Oy
结算账户(settlement accounts) N-x~\B!
结账(closing account) 4<S*g u*W
结账分录(closing entry) "K EB0U
借贷记账法(debit-credit bookkeeping) 'qTMY*
通用日记账核算形式(bookkeeping procedure using general journal) fvajNP
外来原始凭证(source document from outside) MC.,n$O}6
现金日记账(cash journal)