初级会计 E]Cm#B
汇总原始凭证(cumulative source document) *{fZA;<R
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) <Rt0
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工作底稿(working paper) jJ>I*'w
复式记账凭证(mvltiple account titles voucher) 7vqE@;:dt
复式记账法(Double entry bookkeeping) 5"#xbvRS0H
复合分录(compound entry)
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划线更正法(correction by drawing a straight ling) ?r0>HvUf!l
汇总原始凭证(cumulative source document) CIR2sr0a
会计凭证(accounting documents) +SFo2Wdr43
会计科目表(chart of accounts) ]VVx2E
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会计科目(account title) Ze`ms96j{
红字更正法(correction by using red ink) ?AQR\) P
会计核算形式(bookkeeping procedures) ++kVq$9@y
过账(posting) 5N>L|J2
会计致迹╝ccounting entry) Dk~
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会计循环(accounting cycle) `)jAdad-s
会计账簿(Book of accounts) <l)I%1T_c
活页式账簿(loose-leaf book) G!GGT?J
集合分配账户(clearing accounts) !&8B8jHqA
计价对比账户(matching accounts) BBoVn^Z*R
记账方法(bookkeeping methods) e<{Ani0
记账规则(recording rules) V=GP_^F
记账凭证(voucher) c5Hm94,p
记账凭证核算形式(Bookkeeping proced ureusing vouchers) cTJG1'm
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) `?"[u"*
简单分录(simple entry) Jpe\
结算账户(settlement accounts) {Cw>T-`
结账(closing account) XQ k,xQ
结账分录(closing entry) a
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借贷记账法(debit-credit bookkeeping) !"^//2N+,
通用日记账核算形式(bookkeeping procedure using general journal) JOq&(AZe
外来原始凭证(source document from outside) w##$SaTI
现金日记账(cash journal)