初级会计
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汇总原始凭证(cumulative source document) f DgD@YC D
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 7?"y{R>E
工作底稿(working paper) i;PL\Er:tX
复式记账凭证(mvltiple account titles voucher) rAQF9O[
复式记账法(Double entry bookkeeping) I-NN29Sk
复合分录(compound entry) "()sb? &
划线更正法(correction by drawing a straight ling) P
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汇总原始凭证(cumulative source document) P5QQpY{<I
会计凭证(accounting documents) O(H1 P[
会计科目表(chart of accounts) % 0:p)Z0
会计科目(account title) K,xW6DiH
红字更正法(correction by using red ink) *B)yy[8j+
会计核算形式(bookkeeping procedures) (y4#.vZh:
过账(posting) 0m9ZQ
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会计致迹╝ccounting entry) h7_)%U<J2
会计循环(accounting cycle) X7*`
会计账簿(Book of accounts) ;SKh
活页式账簿(loose-leaf book) GgFi9Ffj
集合分配账户(clearing accounts) Q}2[hB
计价对比账户(matching accounts) (9fdljl],:
记账方法(bookkeeping methods) \[wCp*;1}
记账规则(recording rules) HO|-@yOF^
记账凭证(voucher) )E7 FA|
记账凭证核算形式(Bookkeeping proced ureusing vouchers) }ZZ5].-a<D
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) M"^K0 .
简单分录(simple entry) u~ F;xQ
结算账户(settlement accounts) w5~i^x
结账(closing account) ? S=W&
结账分录(closing entry) 6a}r( yP
借贷记账法(debit-credit bookkeeping) >N`6;gn*l
通用日记账核算形式(bookkeeping procedure using general journal) \94j rr
外来原始凭证(source document from outside) MXAEX2xmme
现金日记账(cash journal)