初级会计 AB=daie
汇总原始凭证(cumulative source document) ?a8^1:
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) H!?c\7adX
工作底稿(working paper) Jzj1w}?H
复式记账凭证(mvltiple account titles voucher) [.m`+
复式记账法(Double entry bookkeeping) ,ek_R)&[o
复合分录(compound entry) GO8GJ;B-U
划线更正法(correction by drawing a straight ling) H#@^R(
汇总原始凭证(cumulative source document) n.T&}ZPz\v
会计凭证(accounting documents) G]D+Sl4<7i
会计科目表(chart of accounts) O?)3VT*
会计科目(account title) @*OZx 9
红字更正法(correction by using red ink) 6;u$&&c(
会计核算形式(bookkeeping procedures) 4^TG>j?M
过账(posting) 1HXjN~XF
会计致迹╝ccounting entry) K!:azP,bZ
会计循环(accounting cycle) ]or>?{4g
会计账簿(Book of accounts) ^?U!pq-`
活页式账簿(loose-leaf book) u6T+Cg
集合分配账户(clearing accounts) (}a8"]Z
计价对比账户(matching accounts) { D^{[I
记账方法(bookkeeping methods) ~R_ztD+C(
记账规则(recording rules) PfreAEv,
记账凭证(voucher)
UmNa[s
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
GKOD/,
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) E^QlJ8
简单分录(simple entry) pNOwDJtK
结算账户(settlement accounts) }vZ+A
结账(closing account) t0o`-d(
结账分录(closing entry) HGXt
借贷记账法(debit-credit bookkeeping) )\_:{ c
通用日记账核算形式(bookkeeping procedure using general journal) r
YogW!
外来原始凭证(source document from outside) Ey_" ~OB
现金日记账(cash journal)