初级会计 DO;
2)ZQ%
汇总原始凭证(cumulative source document) 6OUjc
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) /P
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工作底稿(working paper) eA_4,"{
复式记账凭证(mvltiple account titles voucher) 9 R1]2U$|
复式记账法(Double entry bookkeeping) =X B)sC%
复合分录(compound entry) #(G&%I A|;
划线更正法(correction by drawing a straight ling) vhW'2<(
汇总原始凭证(cumulative source document) Dc2eY.
会计凭证(accounting documents) oB@C-(M
会计科目表(chart of accounts) fAi113q!
会计科目(account title) {DR+sE
红字更正法(correction by using red ink) /zM7G?y
会计核算形式(bookkeeping procedures) =r2d{
过账(posting) TgLlmU*qMU
会计致迹╝ccounting entry) 7+bzCDKU
会计循环(accounting cycle) dLq!t@?iu>
会计账簿(Book of accounts) 7Fx8&Z
活页式账簿(loose-leaf book) ;K!O
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集合分配账户(clearing accounts) pOXEM1"2A
计价对比账户(matching accounts) &R]G)f#w%*
记账方法(bookkeeping methods)
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记账规则(recording rules) l/5/|UE9
记账凭证(voucher) [0Sd +{Q
记账凭证核算形式(Bookkeeping proced ureusing vouchers) Q2o:wXvj
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) B(5g&+{Lq~
简单分录(simple entry) AKVmUS;70
结算账户(settlement accounts) z&8#1'
结账(closing account) *gnL0\*
结账分录(closing entry) B5hGzplS
借贷记账法(debit-credit bookkeeping) V&