初级会计 2#00<
t\
汇总原始凭证(cumulative source document) SSbx[<E3
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) DSWmQQ
工作底稿(working paper) yyk@f%
复式记账凭证(mvltiple account titles voucher) I}f7|hYX
复式记账法(Double entry bookkeeping) _"OE}$C
复合分录(compound entry) I<XYLe[_S
划线更正法(correction by drawing a straight ling) <`G-_VI
汇总原始凭证(cumulative source document) OSLZ7B^
会计凭证(accounting documents) \{!,a
会计科目表(chart of accounts) p@Cas
会计科目(account title) ?Z4%u8Krvz
红字更正法(correction by using red ink) eMdf[eS
会计核算形式(bookkeeping procedures) Zy.ls&<:
过账(posting) /u_9uJ"-K(
会计致迹╝ccounting entry) 4*9t:D|}
会计循环(accounting cycle) GKOl{och
会计账簿(Book of accounts) QSn18V>{
活页式账簿(loose-leaf book) _<DOA:'v
集合分配账户(clearing accounts) qJf\,7mi
计价对比账户(matching accounts) Mu-kvgO`L
记账方法(bookkeeping methods) Wv9L}@J
记账规则(recording rules) 4eG\>#5
记账凭证(voucher) <3/_'/C
记账凭证核算形式(Bookkeeping proced ureusing vouchers) ?E(X>tH
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) c53:E'
g
简单分录(simple entry) ^E Rdf2
结算账户(settlement accounts) `@WJ_-$#
结账(closing account) U 8p %MFD
结账分录(closing entry) lN8l71N^
借贷记账法(debit-credit bookkeeping) s$(%?,yf2
通用日记账核算形式(bookkeeping procedure using general journal) r:g_mMvB
外来原始凭证(source document from outside) [}GK rI
现金日记账(cash journal)