初级会计
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汇总原始凭证(cumulative source document) I`|>'$E[r
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) H={,zZ11{
工作底稿(working paper) U1Oq"Ij~
复式记账凭证(mvltiple account titles voucher) 9iUw7-)
复式记账法(Double entry bookkeeping) Y:wds=lA
复合分录(compound entry) .s+e
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划线更正法(correction by drawing a straight ling) h W-[omr0
汇总原始凭证(cumulative source document) G} p~VLf
会计凭证(accounting documents) pP .
会计科目表(chart of accounts) |67UN U
会计科目(account title) U!h!z`RU54
红字更正法(correction by using red ink) A/MOY@%G
会计核算形式(bookkeeping procedures) W $y?~2
过账(posting) D4G{= Y}G
会计致迹╝ccounting entry) m$kmoY/
会计循环(accounting cycle) )S]c'}^
会计账簿(Book of accounts) uzS57 O%
活页式账簿(loose-leaf book) L:31toGK
集合分配账户(clearing accounts) |:AjQ&PM)
计价对比账户(matching accounts) 4P.ry|2
记账方法(bookkeeping methods) lm+wjhkN
记账规则(recording rules) ~DSle 3
记账凭证(voucher) =<<\Uo
记账凭证核算形式(Bookkeeping proced ureusing vouchers) ,Vog
o5~X
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) "/q6E
简单分录(simple entry) up`6IWlLE
结算账户(settlement accounts) EV
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结账(closing account) hk~s1"
结账分录(closing entry) NIgt"o[I
借贷记账法(debit-credit bookkeeping) Gce![<|ph
通用日记账核算形式(bookkeeping procedure using general journal) E yNCky
外来原始凭证(source document from outside) Zy<0'k%U
现金日记账(cash journal)