初级会计 Bl
>)G X\l
汇总原始凭证(cumulative source document) q3~RK[OCq
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) kJOSGrg
工作底稿(working paper) ?puZqVu5
复式记账凭证(mvltiple account titles voucher) ~I_v {
复式记账法(Double entry bookkeeping) V*|#j0}b
复合分录(compound entry) 60A
E~
划线更正法(correction by drawing a straight ling) QIcg4\d%s
汇总原始凭证(cumulative source document) .QaHE`e{
会计凭证(accounting documents) C Q(;L{}
会计科目表(chart of accounts) .2si[:_(p
会计科目(account title) r2Wx31j{
红字更正法(correction by using red ink) Ep@NT+VnI
会计核算形式(bookkeeping procedures) S]P80|!|
过账(posting) 4Y=sTXbFt
会计致迹╝ccounting entry) 7Lv5@
会计循环(accounting cycle) l5}b.B^w
会计账簿(Book of accounts) i;yr=S,a0/
活页式账簿(loose-leaf book) |PI]v`[
集合分配账户(clearing accounts) +mr\AAFn
计价对比账户(matching accounts) ,IODV`L
记账方法(bookkeeping methods) Yy_o*Ozq
记账规则(recording rules) #4iiY6
记账凭证(voucher) pO;BX5(x
记账凭证核算形式(Bookkeeping proced ureusing vouchers) AIx,c1G]K
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) TDMyZ!d
简单分录(simple entry) xz#.3|_('
结算账户(settlement accounts) =36e&z-#
结账(closing account) X+:>&&9
结账分录(closing entry) 9Xr @ll
借贷记账法(debit-credit bookkeeping) bhIyq4N
通用日记账核算形式(bookkeeping procedure using general journal) 5:=ECtKi
外来原始凭证(source document from outside) 5_d=~whO&2
现金日记账(cash journal)