初级会计 Hg04pZupN
汇总原始凭证(cumulative source document) +|6E~#zklY
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) %%+@s
工作底稿(working paper) l[K
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复式记账凭证(mvltiple account titles voucher) <El!,UBq<
复式记账法(Double entry bookkeeping) u-u:7VtH0=
复合分录(compound entry) Uo
0[ZsFD
划线更正法(correction by drawing a straight ling) 2UeK%-~W?
汇总原始凭证(cumulative source document) xFA+ZjBC
会计凭证(accounting documents) Aj{G=AT
会计科目表(chart of accounts) )u=46EU_
会计科目(account title) U]PsL3:
红字更正法(correction by using red ink) orZwm9#].
会计核算形式(bookkeeping procedures) TdL/tg!
过账(posting) nU23D@l
会计致迹╝ccounting entry) Ch'e'EmI
会计循环(accounting cycle) :4x&B^,53
会计账簿(Book of accounts) l{8t;!2t
活页式账簿(loose-leaf book) f3SAK!V+s
集合分配账户(clearing accounts) $VJE
&b
计价对比账户(matching accounts) X&gXhr#dL\
记账方法(bookkeeping methods) @@5JuI-!
记账规则(recording rules)
Exz(t'
记账凭证(voucher) ?OBB)hj
记账凭证核算形式(Bookkeeping proced ureusing vouchers) )&[Zw{6P
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) IXU~&5&J
简单分录(simple entry) gJg%3K~,
结算账户(settlement accounts) iUq{c+h
结账(closing account) :Tdl84
结账分录(closing entry) +:3p*x%1H
借贷记账法(debit-credit bookkeeping) p]Q(Z
通用日记账核算形式(bookkeeping procedure using general journal) JpZ3T~Wrf
外来原始凭证(source document from outside) *fp4u_:`
现金日记账(cash journal)