初级会计 |i7a@'0)
汇总原始凭证(cumulative source document) C9~~O~7x
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) K=\O5
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工作底稿(working paper) 2A:,;~UH
复式记账凭证(mvltiple account titles voucher) jvwwJ<K
复式记账法(Double entry bookkeeping) )!W45"l-3M
复合分录(compound entry) @g-Tk
划线更正法(correction by drawing a straight ling) i$^ZTb^
汇总原始凭证(cumulative source document) .~D>5 JnEk
会计凭证(accounting documents) kOrl\_!z3
会计科目表(chart of accounts) u{e-G&]^;
会计科目(account title) /X*oS&-M
红字更正法(correction by using red ink) 0L-!!
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会计核算形式(bookkeeping procedures) ftbpqp'
过账(posting) WF2-$`x
会计致迹╝ccounting entry) lB;FUck9
会计循环(accounting cycle) .*/Fucr
会计账簿(Book of accounts) -:Rp'SJ
活页式账簿(loose-leaf book) N{Qxq
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集合分配账户(clearing accounts) 9pSUIl9|j
计价对比账户(matching accounts) 3HC
记账方法(bookkeeping methods) uGP(R=H
记账规则(recording rules) !CY&{LEYn0
记账凭证(voucher) F
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记账凭证核算形式(Bookkeeping proced ureusing vouchers) }IaA7f
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) )A8v];.]3
简单分录(simple entry) aaW]JmRb
结算账户(settlement accounts) [k%4eO2p "
结账(closing account) Gh(
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结账分录(closing entry) j<yiNHC
借贷记账法(debit-credit bookkeeping) Xyx"A(v^l
通用日记账核算形式(bookkeeping procedure using general journal) !q"cpL'4
外来原始凭证(source document from outside) k;^
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现金日记账(cash journal)