初级会计 @Czj] t`
汇总原始凭证(cumulative source document) /,tQdD&
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) Oo)MxYPU
工作底稿(working paper) P&6hk6#
复式记账凭证(mvltiple account titles voucher) 1u%e7
复式记账法(Double entry bookkeeping) ".@}]z8
复合分录(compound entry) J|'e.1v
划线更正法(correction by drawing a straight ling) equ|v~@y
汇总原始凭证(cumulative source document) J
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会计凭证(accounting documents) xJ0Q8A
会计科目表(chart of accounts) -5&|"YYjr{
会计科目(account title) vX9B^W||x
红字更正法(correction by using red ink) K6 {0`'x
会计核算形式(bookkeeping procedures) b*
AL,n?
过账(posting) 2c%*u {=:
会计致迹╝ccounting entry) Vm3e6Y,K
会计循环(accounting cycle) o3s ME2
会计账簿(Book of accounts) [~%\:of70n
活页式账簿(loose-leaf book) _QS +{
集合分配账户(clearing accounts) `1 tD&te0
计价对比账户(matching accounts) L\`uD[g
记账方法(bookkeeping methods) \W;+@w|c
记账规则(recording rules) j/C.='?%
记账凭证(voucher) KRL9dD,&
记账凭证核算形式(Bookkeeping proced ureusing vouchers) o<J_?7c~}
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) xlhc`wdm
简单分录(simple entry) v ?9
结算账户(settlement accounts) _&]B
结账(closing account) ME9jN{ le
结账分录(closing entry) =}8:zO
2'{
借贷记账法(debit-credit bookkeeping) cb9ndZ)v.
通用日记账核算形式(bookkeeping procedure using general journal) _NkVi_UX
外来原始凭证(source document from outside) dHAI4Yf4U
现金日记账(cash journal)