初级会计 HDfQ9__
汇总原始凭证(cumulative source document) |RbUmuj
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) CBgFB-!qpe
工作底稿(working paper) "N[gMp6U
复式记账凭证(mvltiple account titles voucher) f"}14V
复式记账法(Double entry bookkeeping) b ffml
复合分录(compound entry) A<G ;
划线更正法(correction by drawing a straight ling) EXM/>PG
汇总原始凭证(cumulative source document) :-jP8X
会计凭证(accounting documents) EPUJa~4
会计科目表(chart of accounts) }X.8.S'
会计科目(account title) ,C12SM*@
红字更正法(correction by using red ink) w `9GygS
会计核算形式(bookkeeping procedures) 98%a)s)(a
过账(posting) L[9+xK^g
会计致迹╝ccounting entry) ki/Lf4
会计循环(accounting cycle) sC*E;7gT,
会计账簿(Book of accounts) &cv/q$W4
活页式账簿(loose-leaf book) X]qp~:4G
集合分配账户(clearing accounts) kTe<1^,m
计价对比账户(matching accounts) 3 mMdq*X5
记账方法(bookkeeping methods)
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记账规则(recording rules) }lbx
记账凭证(voucher) N
pIlQaMo4
记账凭证核算形式(Bookkeeping proced ureusing vouchers) i3\oy`GJ
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) ZCq\Zk1O&
简单分录(simple entry) 'k) P(H
结算账户(settlement accounts) l~>rpG
结账(closing account) X=7vUb,\gB
结账分录(closing entry) Czl 8Q oH
借贷记账法(debit-credit bookkeeping) d=Ihl30m
通用日记账核算形式(bookkeeping procedure using general journal) @!tmUme1c
外来原始凭证(source document from outside) 2FtEt+A+'
现金日记账(cash journal)