初级会计 DYf QlA
汇总原始凭证(cumulative source document) g3:@90Ba
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) xMJ-=
工作底稿(working paper) >Xn,jMUW
复式记账凭证(mvltiple account titles voucher) j3Od7bBS]
复式记账法(Double entry bookkeeping) kE&R;T`Gb%
复合分录(compound entry) 74Jx \(d
划线更正法(correction by drawing a straight ling) ;_,jy7lf
汇总原始凭证(cumulative source document) %;[DMc/
会计凭证(accounting documents) Dvg'
会计科目表(chart of accounts) 9@*pC@I)
会计科目(account title) WLUgiW(0$
红字更正法(correction by using red ink) aTvyzr1
会计核算形式(bookkeeping procedures) )Te\6qM
过账(posting) <Wn~s=
会计致迹╝ccounting entry) o?baiOkH
会计循环(accounting cycle) /5,6{R9
会计账簿(Book of accounts) JHxcHh
活页式账簿(loose-leaf book) TGJz[N
y
集合分配账户(clearing accounts) Xf4Q Lw/r
计价对比账户(matching accounts) xWxHi6U(
记账方法(bookkeeping methods) opfnIkCe
记账规则(recording rules) Q9bnOvKe|
记账凭证(voucher)
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) $H<_P'h-B
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ] &8em1
简单分录(simple entry) Ne
u$SP
结算账户(settlement accounts) ([8*Py|
结账(closing account) 6s@!Yn|?
结账分录(closing entry) $bE"3/uf
借贷记账法(debit-credit bookkeeping) b `P6Ox3
通用日记账核算形式(bookkeeping procedure using general journal) 1uo-?k
外来原始凭证(source document from outside) If&))$7u
现金日记账(cash journal)