初级会计 zx
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汇总原始凭证(cumulative source document) {taVAcb
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) '2$!thm
工作底稿(working paper) !o':\hex6
复式记账凭证(mvltiple account titles voucher) :qTcxzV
复式记账法(Double entry bookkeeping) {WeXURp&nF
复合分录(compound entry) 8Vhck-wF
划线更正法(correction by drawing a straight ling) .4FcZJvy
汇总原始凭证(cumulative source document) n o+tVm|
会计凭证(accounting documents) _I-VWDCk
会计科目表(chart of accounts)
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会计科目(account title) _JTxm>
红字更正法(correction by using red ink) e)dWa'2<
会计核算形式(bookkeeping procedures) {V%O4/
过账(posting) \R\@t]>Y
会计致迹╝ccounting entry) 8{SU?MHQLE
会计循环(accounting cycle) q,+kPhHEgy
会计账簿(Book of accounts) 355Sd;*
活页式账簿(loose-leaf book) *8.@aX3
集合分配账户(clearing accounts) Evq Ai/(g
计价对比账户(matching accounts) N^(lUba
记账方法(bookkeeping methods) {hRie+
记账规则(recording rules) L\wpS1L(
记账凭证(voucher) Dnm.!L8
记账凭证核算形式(Bookkeeping proced ureusing vouchers) "E)++\JL
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) s7nX\:Bw:
简单分录(simple entry) ;i9<y8Dha
结算账户(settlement accounts) X0Z-1bs
结账(closing account) zB6u-4^wT
结账分录(closing entry) t_>bTcsU
借贷记账法(debit-credit bookkeeping) b}Hl$V(uD
通用日记账核算形式(bookkeeping procedure using general journal) ' q<EZ{
外来原始凭证(source document from outside) }#HTO:r
现金日记账(cash journal)