初级会计 6FNs4|(d
汇总原始凭证(cumulative source document) W iql c
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) AuuZWd
工作底稿(working paper) V #["Z}
复式记账凭证(mvltiple account titles voucher) 4A^=4"BCV
复式记账法(Double entry bookkeeping) f_a.BTtNO
复合分录(compound entry) GxE"q-G
划线更正法(correction by drawing a straight ling) VU3xP2c:
汇总原始凭证(cumulative source document) Pz#D9.D0
会计凭证(accounting documents) hbRDM'
会计科目表(chart of accounts) B?`n@/
会计科目(account title) y`O !,kW
红字更正法(correction by using red ink) NfvvwG;M
会计核算形式(bookkeeping procedures) &$F4/2|b%
过账(posting) 4lhoA
会计致迹╝ccounting entry) t)P5bQ+$u9
会计循环(accounting cycle) /z:pid,_0
会计账簿(Book of accounts) b*Ny
活页式账簿(loose-leaf book) 5ws|4V
集合分配账户(clearing accounts) #U45;idp
计价对比账户(matching accounts) ]vj4E"2;
记账方法(bookkeeping methods) Z0*Lm+d9z
记账规则(recording rules) PhF.\Wb
记账凭证(voucher) $MD|YW5
记账凭证核算形式(Bookkeeping proced ureusing vouchers) V\Oe ]w
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ~>u]ow=
简单分录(simple entry) V^fSrW]
结算账户(settlement accounts) 8:^`rw4a0
结账(closing account) QWVH4rg
结账分录(closing entry) &Fo)ea
借贷记账法(debit-credit bookkeeping) #v!(uuq,
通用日记账核算形式(bookkeeping procedure using general journal) <YX)am'\y
外来原始凭证(source document from outside) (qd $wv^h
现金日记账(cash journal)