初级会计 Skt-5S#
汇总原始凭证(cumulative source document) a}yb~:TC
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) c>LP}PGk
工作底稿(working paper) EVPQe-
复式记账凭证(mvltiple account titles voucher) K%J
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复式记账法(Double entry bookkeeping) *)E${\1' <
复合分录(compound entry) 5Y *4a%"
划线更正法(correction by drawing a straight ling) oP,*H6)i
汇总原始凭证(cumulative source document) R/~!km
会计凭证(accounting documents) d0>U-.
会计科目表(chart of accounts) ~[Tcl
会计科目(account title) M/W"M9u
红字更正法(correction by using red ink)
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会计核算形式(bookkeeping procedures) j}u L
过账(posting) @vl$[Z|
会计致迹╝ccounting entry) y RxrfAdS
会计循环(accounting cycle) aGbG@c8PRi
会计账簿(Book of accounts) n[jXqFm!`
活页式账簿(loose-leaf book) /WnCAdDgZ
集合分配账户(clearing accounts) {xZY4b2
计价对比账户(matching accounts) `H! (hMMV
记账方法(bookkeeping methods) ,i
yy2
记账规则(recording rules) "L~Oj&AN[
记账凭证(voucher) >kQp@r\nQ
记账凭证核算形式(Bookkeeping proced ureusing vouchers) hL3up] pZ
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) Y+"1'W
简单分录(simple entry)
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结算账户(settlement accounts) +@rFbsyJ.
结账(closing account) )J 'F]s
结账分录(closing entry) }+!"mJx@
借贷记账法(debit-credit bookkeeping) "B3jq^
通用日记账核算形式(bookkeeping procedure using general journal) {]dxFhe)
外来原始凭证(source document from outside) HUx`RX0>
现金日记账(cash journal)