初级会计 \K?./*
汇总原始凭证(cumulative source document) ;LrKXp
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 4
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工作底稿(working paper) Q#g
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复式记账凭证(mvltiple account titles voucher) MB |(,{S
复式记账法(Double entry bookkeeping) X}usyO'pW
复合分录(compound entry) m#;:%.Rm
划线更正法(correction by drawing a straight ling) Y]gt86
汇总原始凭证(cumulative source document) @g= A\2
会计凭证(accounting documents) DU7Ki6
会计科目表(chart of accounts)
y?unI~4tC
会计科目(account title) _RmE+ Xg2
红字更正法(correction by using red ink) >Ia(g0
会计核算形式(bookkeeping procedures) UZAWh R
过账(posting) y=j[v},4
会计致迹╝ccounting entry) F9+d7 Y$
会计循环(accounting cycle) Nm081ic2<
会计账簿(Book of accounts)
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活页式账簿(loose-leaf book) 25~$qY_
集合分配账户(clearing accounts) G#*!)#M <
计价对比账户(matching accounts) ntkinbbD
记账方法(bookkeeping methods) PvB?57wkF
记账规则(recording rules) m5x>._7le
记账凭证(voucher) Ti/iD2g
记账凭证核算形式(Bookkeeping proced ureusing vouchers) X%F9.<4
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) =}"hC`3e
简单分录(simple entry) %!$-N!e
结算账户(settlement accounts) {Jy%h8n*
结账(closing account) Em]T.'y
结账分录(closing entry) ?rK%;GTo
借贷记账法(debit-credit bookkeeping) %8{_;-f
通用日记账核算形式(bookkeeping procedure using general journal) &4%J35~
外来原始凭证(source document from outside) 7lj-Z~1
现金日记账(cash journal)